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

s 38-60 — Third party procured GST ‑ free health supplies

Insurers (1) If: (a) a supply is a supply of a service to an insurer; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is: (i) wholly or partly * GST ‑ free under this Subdivision; and (ii) for settling one or more claims under an * insurance policy of which the insurer is an insurer; the first ‑ mentioned supply is GST ‑ free to the extent that the other supplies mentioned in paragraph (b) are GST ‑ free under this Subdivision. Note: For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78 ‑ 118). Compulsory third party scheme operators (2) If: (a) a supply is a supply of a service to an * operator of a * compulsory third party scheme; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is: (i) wholly or partly * GST ‑ free under this Subdivision; and (ii) made under the compulsory third party scheme; the first ‑ mentioned supply is GST ‑ free to the extent that the other supplies mentioned in paragraph (b) are GST ‑ free under this Subdivision. Government agencies (3) If: (a) a supply is a supply of a service to an * Australian government agency; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is wholly or partly * GST ‑ free under this Subdivision; the first ‑ mentioned supply is GST ‑ free to the extent that the other supplies mentioned in paragraph (b) are GST ‑ free under this Subdivision. Parties may agree for supply not to be GST ‑ free (4) However, a supply is not GST ‑ free (to any extent) under this section 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.

Amendment history: Inserted by No 75 of 2012, Sch 1 item 2 | Sch 1 item 4 | Sch 1 item 5 | Sch 1 item 6 | Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 9, effective Sch 1 and 2: 27 June 2012 (s 2(1) item 2)

s 38-85 — Education courses

A supply is GST ‑ free if it is a supply of: (a) an * education course; or (b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.

s 38-90 — Excursions or field trips

(1) A supply is GST ‑ free if it is a supply of an excursion or field trip, but only if the excursion or field trip: (a) is directly related to the curriculum of an * education course; and (b) is not predominantly recreational. (2) However: (a) if the course is a * tertiary course, a * tertiary residential college course or a * professional or trade course—any supply of accommodation as part of the excursion or field trip is not GST ‑ free; and (b) in any case—any supply of * food as part of the excursion or field trip is not GST ‑ free under this section.

Amendment history: Amended by No 143 of 2007, Sch 7 item 2, effective Schedule 1 (items 6, 7, 222, 225, 226): Royal Assent Schedule 7 (items 2–6): 1 July 2006

s 38-95 — Course materials

A supply of * course materials for a subject undertaken in an * education course is GST ‑ free .

s 38-97 — Lease etc. of curriculum related goods

A supply by way of lease or hire of goods is GST ‑ free if: (a) the goods are for use directly or principally by a student in undertaking a * pre ‑ school course, * primary course or * secondary course in which the student is enrolled; and (b) the entity supplying the course leases or hires the goods; and (c) at all times while the lease or hiring has effect, the entity supplying the course has the right to decide who uses goods and the use to which the goods are put; and (d) the lease or hiring is not part of an arrangement that includes: (i) a transfer of ownership of the goods; or (ii) an agreement to transfer ownership of the goods; or (iii) imposing an obligation, or conferring a right, to transfer ownership of the goods.

Amendment history: Inserted by No 92 of 2000, Sch 2 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))

s 38-100 — Supplies that are not GST ‑ free

To avoid doubt, the following supplies related to an * education course are not GST ‑ free: (a) a supply by way of sale, lease or hire of goods (other than * course materials covered by section 38 ‑ 95, or a supply by way of lease or hire that is covered by section 38 ‑ 97); (b) a supply of membership of a student organisation.

Amendment history: Amended by No 92 of 2000, Sch 2 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))

s 38-105 — Accommodation at boarding schools etc.

(1) A supply is GST ‑ free if: (a) it is a supply of * student accommodation to students undertaking a * primary course, a * secondary course or a * special education course; and (b) the supplier of the accommodation also supplies the course. (2) A supply is GST ‑ free if: (a) it is a supply of * student accommodation to students who are undertaking a * primary course, a * secondary course or a * special education course; and (b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses. (3) Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of: (a) cleaning and maintenance; or (b) electricity, gas, air ‑ conditioning or heating; or (c) telephone, television, radio or any other similar thing. (4) However, a supply is not GST ‑ free under subsection (1) or (2) to the extent that it consists of the supply of * food.

s 38-110 — Recognition of prior learning etc.

(1) A supply is GST ‑ free if the supply is the assessment or issue of qualifications for the purpose of: (a) access to education; or (b) membership of a professional or trade association; or (c) registration or licensing for a particular occupation; or (d) employment. (2) However, a supply is not GST ‑ free under subsection (1) unless the supply is carried out by: (a) a professional or trade association; or (b) an * education institution; or (c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or (d) an authority of the Commonwealth or of a State or Territory; or (e) a local government body.

s 38-145 — Child care—approved child care services under the family assistance law

A supply is GST ‑ free if: (a) it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or (b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).

Amendment history: Repealed and substituted by No 156 of 2000, 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))

s 38-150 — Other child care

(1) A supply is GST ‑ free if it is a supply of child care specified in a determination made under subsection (2). (2) The * Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.

Amendment history: Repealed and substituted by No 22 of 2017, Sch 3 item 7 | Sch 3 item 8, effective Sch 2 (items 1, 2): 2 July 2018 (s 2(1) item 2) Sch 3 (items 7, 8) and Sch 4: 5 Apr 2017 (s 2(1) items 3–5)

s 38-155 — Supplies directly related to child care that is GST ‑ free

A supply is GST ‑ free if it is a supply that is directly related to a supply of child care that is: (a) GST ‑ free because of section 38 ‑ 145 or 38 ‑ 150; and (b) supplied by, or on behalf of, the supplier of the child care.

Amendment history: Amended by No 22 of 2017, Sch 2 item 2, effective Sch 2 (items 1, 2): 2 July 2018 (s 2(1) item 2) Sch 3 (items 7, 8) and Sch 4: 5 Apr 2017 (s 2(1) items 3–5)

s 38-185 — Exports of goods

(1) The third column of this table sets out supplies that are GST ‑ free : GST ‑ free exports of goods Item Topic These supplies are GST ‑ free ... 1 Export of goods—general a supply of goods, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after: (a) the day on which the supplier receives any of the * consideration for the supply; or (b) if, on an earlier day, the supplier gives an * invoice for the supply—the day on which the supplier gives the invoice. 2 Export of goods—supplies paid for by instalments a supply of goods for which the * consideration is provided in instalments under a contract that requires the goods to be exported, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after: (a) the day on which the supplier receives any of the final instalment of the consideration for the supply; or (b) if, on an earlier day, the supplier gives an * invoice for that final instalment—the day on which the supplier gives the invoice. 2A Export of goods—supplies to associates without consideration a supply of goods without * consideration to an * associate of the supplier, but only if the supplier exports them from the indirect tax zone. 3 Export of aircraft or ships a supply of an aircraft or * ship, but only if the recipient of the aircraft or ship exports it from the indirect tax zone under its own power within 60 days (or such further period as the Commissioner allows) after taking physical possession of it. 4 Export of aircraft or ships—paid for by instalments a supply of an aircraft or * ship for which the * consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the * recipient exports it from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after, the earliest day on which one or more of the following occurs: (a) the supplier receives any of the final instalment of the consideration for the supply; (b) the supplier gives an * invoice for that final instalment; (c) the supplier delivers the aircraft or ship to the recipient or (at the recipient’s request) to another person. 4A Export of new recreational boats a supply of a * ship, but only if: (a) the ship is a * new recreational boat on the earliest day (the receipt day ) on which one or more of the following occurs: (i) the * recipient takes physical possession of the ship; (ii) if * consideration for the supply is provided in instalments under a contract that requires the ship to be exported—the supplier receives any of the final instalment; (iii) if consideration for the supply is provided in instalments under a contract that requires the ship to be exported—the supplier gives an * invoice for the final instalment; and (b) the supplier or recipient exports the ship from the indirect tax zone within 12 months (or such further period as the Commissioner allows) after the receipt day; and (c) subsection (6) does not apply at any time during the period: (i) starting on the receipt day; and (ii) ending when the supplier or recipient exports the ship. 5 Export of goods that are to be consumed on international flights or voyages a supply of: (a) * aircraft’s stores, or spare parts, for use, consumption or sale on an aircraft on a flight that has a destination outside the indirect tax zone; or (b) * ship’s stores, or spare parts, for use, consumption or sale on a * ship on a voyage that has a destination outside the indirect tax zone; whether or not part of the flight or voyage involves a journey between places in the indirect tax zone. 6 Export of goods used to repair etc. imported goods a supply of goods in the course of repairing, renovating, modifying or treating other goods from outside the indirect tax zone whose destination is outside the indirect tax zone, but only if: (a) the goods are attached to, or become part of, the other goods; or (b) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the other goods. 7 Goods exported by travellers as accompanied baggage a supply of goods to a * relevant traveller, but only if: (a) the supply is made in accordance with the rules specified in the regulations; and (b) the goods are exported as accompanied baggage of the relevant traveller. (2) However, a supply covered by any of items 1 to 6 in the table in subsection (1) is not GST ‑ free if the supplier reimports the goods into the indirect tax zone. (3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from the indirect tax zone if: (a) before the goods are exported, the supplier supplies them to an entity that is not * registered or * required to be registered; and (b) that entity exports the goods from the indirect tax zone; and (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901 ; and (d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and (e) the supplier has sufficient documentary evidence to show that the goods were exported; and (f) if that entity is covered by paragraph 168 ‑ 5(1A)(c)—the supplier has a declaration by that entity stating that: (i) a payment has not been sought under section 168 ‑ 5 for the supply; and (ii) if the goods are * wine—a payment has not been sought under section 25 ‑ 5 of that Act for the supply. However, if the goods are reimported into the indirect tax zone, the supply is not GST ‑ free unless the reimportation is a * taxable importation. Note: The entity will be covered by paragraph 168 ‑ 5(1A)(c) if the entity is an individual who resides in an external Territory. (4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from the indirect tax zone if: (a) before the goods are exported, the supplier supplies them to an entity that: (i) is an * associate of the supplier; and (ii) is not * registered or * required to be registered; and (b) the associate exports the goods from the indirect tax zone within 60 days (or such further period as the Commissioner allows) after the earlier of the following: (i) the day the goods were delivered in the indirect tax zone to the associate; (ii) the day the goods were made available in the indirect tax zone to the associate; and (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901 ; and (d) since their supply to the associate, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and (e) the supplier has sufficient documentary evidence to show that the goods were exported; and (f) if the associate is covered by paragraph 168 ‑ 5(1A)(c)—the supplier has a declaration by the associate stating that: (i) a payment has not been sought under section 168 ‑ 5 for the supply; and (ii) if the goods are * wine—a payment has not been sought under section 25 ‑ 5 of that Act for the supply. However, if the goods are reimported into the indirect tax zone, the supply is not GST ‑ free unless the reimportation is a * taxable importation. Note: The associate will be covered by paragraph 168 ‑ 5(1A)(c) if the associate is an individual who resides in an external Territory. Export of new recreational boats (5) For the purposes of item 4A of the table in subsection (1), the * ship is a new recreational boat if the ship: (a) has not been substantially reconstructed; and (b) has not been sold, leased or used since the completion of its construction, except in connection with: (i) the supply or acquisition of the ship as stock held for the purpose of sale or exchange in * carrying on an * enterprise; or (ii) the supply mentioned in that item, or the acquisition of the ship by the * recipient as mentioned in that item; and (c) was designed, and is fitted out, principally for use in activities done as private recreational pursuits or hobbies; and (d) is not a commercial ship. (6) For the purposes of item 4A in the table in subsection (1), this subsection applies if, apart from use of the * ship by the supplier in connection with the supply of the ship to the * recipient, the * ship is used: (a) as security for the performance of an obligation (other than an obligation relating to the acquisition of the ship); or (b) in * carrying on an * enterprise in the indirect tax zone; or (c) in the indirect tax zone in carrying on an enterprise outside the indirect tax zone, not including use that involves the ship being used: (i) in a way that is private or domestic in nature; or (ii) in an activity, or series of activities, done as a private recreational pursuit or hobby; or Example: Allowing an employee to live on the ship, or to take the ship on a fishing trip. (d) for * consideration, unless the consideration: (i) consists of the provision of services by an employee of an enterprise carried on by the * recipient outside the indirect tax zone; or (ii) is in respect of the recipient competing in a race or other sporting event (e.g. a prize).

Amendment history: Amended by No 176 of 1999, Sch 1 item 60 | Sch 1 item 61 | Sch 1 item 62 | Sch 1 item 63 | Sch 1 item 64 | Sch 1 item 65 | Sch 1 item 66, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 20 of 2010, Sch 2 item 1 | Sch 2 item 2 | Sch 2 item 3 | Sch 2 item 4 | Sch 6 item 1 | Sch 6 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 51 of 2011, Sch 1 item 1 | Sch 1 item 2 | Sch 1 item 3, effective Schedule 1: 1 July 2011 | Amended 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) | 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, 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 38-187 — Lease etc. of goods for use outside the indirect tax zone

A supply of goods is GST ‑ free if: (a) the supply is by way of lease or hire; and (b) the goods are used outside the indirect tax zone. Note: If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section 9 ‑ 5).

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 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 38-188 — Tooling used by non ‑ residents to manufacture goods for export

A supply of goods is GST ‑ free if: (a) the * recipient of the supply is a * non ‑ resident, and is not * registered or * required to be registered; and (b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.

Amendment history: 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 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 38-190 — Supplies of things, other than goods or real property, for consumption outside the indirect tax zone

(1) The third column of this table sets out supplies that are GST ‑ free (except to the extent that they are supplies of goods or * real property): Supplies of things, other than goods or real property, for consumption outside the indirect tax zone Item Topic These supplies are GST ‑ free (except to the extent that they are supplies of goods or * real property)... 1 Supply connected with property outside the indirect tax zone a supply that is directly connected with goods or real property situated outside the indirect tax zone. 2 Supply to * non ‑ resident outside the indirect tax zone. a supply that is made to a * non ‑ resident who is not in the indirect tax zone when the thing supplied is done, and: (a) the supply is neither a supply of work physically performed on goods situated in the indirect tax zone when the work is done nor a supply directly connected with * real property situated in the indirect tax zone; or (b) the * non ‑ resident acquires the thing in * carrying on the non ‑ resident’s * enterprise, but is not * registered or * required to be registered. 3 Supplies used or enjoyed outside the indirect tax zone a supply: (a) that is made to a * recipient who is not in the indirect tax zone when the thing supplied is done; and (b) the effective use or enjoyment of which takes place outside the indirect tax zone; other than a supply of work physically performed on goods situated in the indirect tax zone when the thing supplied is done, or a supply directly connected with * real property situated in the indirect tax zone. 4 Rights a supply that is made in relation to rights if: (a) the rights are for use outside the indirect tax zone; or (b) the supply is to an entity that is not an * Australian resident and is outside the indirect tax zone when the thing supplied is done. 5 Export of services used to repair etc. imported goods a supply that is constituted by the repair, renovation, modification or treatment of goods from outside the indirect tax zone whose destination is outside the indirect tax zone. (2) However, a supply covered by any of items 1 to 5 in the table in subsection (1) is not GST ‑ free if it is the supply of a right or option to acquire something the supply of which would be * connected with the indirect tax zone and would not be * GST ‑ free. (2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not * GST ‑ free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of * real property situated in the indirect tax zone that would be, wholly or partly, * input taxed under Subdivision 40 ‑ B or 40 ‑ C. Note: Subdivision 40 ‑ B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40 ‑ C deals with the sale of residential premises and the supply of residential premises by way of long ‑ term lease. (3) Without limiting subsection (2) or (2A), a supply covered by item 2 in that table is not GST ‑ free if: (a) it is a supply under an agreement entered into, whether directly or indirectly, with a * non ‑ resident; and (b) the supply is provided, or the agreement requires it to be provided, to another entity in the indirect tax zone; and (c) for a supply other than an * input taxed supply—none of the following applies: (i) the other entity would be an * Australian ‑ based business recipient of the supply, if the supply had been made to it; (ii) the other entity is an individual who is provided with the supply as an employee or * officer of an entity that would be an Australian ‑ based business recipient of the supply, if the supply had been made to it; or (iii) the other entity is an individual who is provided with the supply as an employee or officer of the * recipient, and the recipient’s acquisition of the thing is solely for a * creditable purpose and is not a * non ‑ deductible expense. (4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a * recipient who is not in the indirect tax zone if: (a) it is a supply under an agreement entered into, whether directly or indirectly, with an * Australian resident; and (b) the supply is provided, or the agreement requires it to be provided, to another entity outside the indirect tax zone. (5) Subsection (4) does not apply to any of the following supplies: (a) a transport of goods within the indirect tax zone that is part of, or is connected with, the * international transport of the goods; (b) a loading or handling of goods within the indirect tax zone that is part of, or is connected with, the international transport of the goods; (c) a service, done within the indirect tax zone, in relation to the goods that facilitates the international transport of the goods; Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption. (d) insuring transport covered by paragraph (a); (e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d). Note: The supply might still be GST ‑ free under item 5, 5A, 6 or 7 in the table in subsection 38 ‑ 355(1).

Amendment history: Amended by No 177 of 1999, Sch 6 item 46 | Sch 6 item 100, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 3 item 8 | Sch 3 item 9 | Sch 3 item 10 | Sch 3 item 11, 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 23 of 2005, Sch 9 item 1 | Sch 9 item 2 | Sch 9 item 3, effective Schedule 9: Royal Assent | Amended by No 91 of 2010, Sch 1 item 4, effective 29 June 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 2 | Sch 2 item 19, 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 38-191 — Supplies relating to the repair etc. of goods under warranty

(1) A supply of anything other than goods or * real property is GST ‑ free if: (a) the * recipient is a * non ‑ resident who: (i) is not in the indirect tax zone when the thing supplied is done; and (ii) acquires the thing in * carrying on the recipient’s * enterprise, but is not * registered or * required to be registered; and (b) the supply is constituted by the repair, renovation, modification or treatment of goods; and (c) the repair, renovation, modification or treatment is done in order to meet the recipient’s obligations under a warranty relating to the goods; and (d) either: (i) * consideration for the warranty was included in the consideration for the supply of the goods; or (ii) the supply of the warranty was a separate * taxable supply to the supply of the goods. (2) A supply of goods is GST ‑ free if: (a) it is made in the course of a supply that is GST ‑ free under subsection (1), and to the same * recipient; and (b) either: (i) the goods are attached to, or become part of, the goods to which the warranty relates; or (ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.

Amendment history: Inserted by No 52 of 2016, 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 38-220 — Religious services

A supply is GST ‑ free if it is a supply of service that: (a) is supplied by a * ACNC ‑ registered religious institution; and (b) is integral to the practice of that religion.

Amendment history: Amended by No 169 of 2012, Sch 2 item 73, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 38-250 — Nominal consideration etc.

(1) A supply is GST ‑ free if: (a) the supplier is an * endorsed charity, a * gift ‑ deductible entity or a * government school; and (b) the supply is for * consideration that: (i) if the supply is a supply of accommodation—is less than 75% of the * GST inclusive market value of the supply; or (ii) if the supply is not a supply of accommodation—is less than 50% of the GST inclusive market value of the supply. (2) A supply is GST ‑ free if: (a) the supplier is an * endorsed charity, a * gift ‑ deductible entity or a * government school; and (b) the supply is for * consideration that: (i) if the supply is a supply of accommodation—is less than 75% of the cost to the supplier of providing the accommodation; or (ii) if the supply is not a supply of accommodation—is less than 75% of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied. (4) Subsections (1) and (2) do not apply to a supply by a * gift ‑ deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30 ‑ 120 of the ITAA 1997, unless: (a) the supplier is: (i) an * endorsed charity; or (ii) a * government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30 ‑ 125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a * gift ‑ deductible purpose of the supplier. Note: This subsection denies GST ‑ free status under this section to supplies by certain (but not all) gift ‑ deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST ‑ free under this section if they relate to the principal purpose of the fund, authority or institution.

Amendment history: Amended by No 176 of 1999, Sch 1 item 67 | Sch 1 item 68, 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 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 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 6, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 169 of 2012, Sch 2 item 76, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 38-255 — Second ‑ hand goods

(1) A supply of * second ‑ hand goods is GST ‑ free if: (a) the supplier is an * endorsed charity, a * gift ‑ deductible entity or a * government school; and (b) the goods were supplied to the endorsed charity, gift ‑ deductible entity or government school: (i) as a gift; or (ii) by way of a supply that was GST ‑ free because of a previous application of this section. However, the supply is not GST ‑ free if the endorsed charity, gift ‑ deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character. (3) Subsection (1) does not apply to a supply by a * gift ‑ deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30 ‑ 120 of the ITAA 1997, unless: (a) the supplier is: (i) an * endorsed charity; or (ii) a * government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30 ‑ 125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a * gift ‑ deductible purpose of the supplier. Note: This subsection denies GST ‑ free status under this section to supplies by certain (but not all) gift ‑ deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST ‑ free under this section if they relate to the principal purpose of the fund, authority or institution.

Amendment history: Amended by No 92 of 2000, Sch 1 item 2D | Sch 1 item 2E, 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 7, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 169 of 2012, Sch 2 item 78 | Sch 2 item 79 | Sch 2 item 80 | Sch 2 item 81, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 38-260 — Supplies of retirement village accommodation etc.

A supply is GST ‑ free if: (a) the supplier is an * endorsed charity that operates a * retirement village; and (b) the supply is made to a resident of the retirement village; and (c) the supply is: (i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or (ii) a supply of meals.

Amendment history: Inserted by No 143 of 2004, effective 14 Dec 2004 | Amended by No 80 of 2006, Sch 12 item 8, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 169 of 2012, Sch 2 item 83, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 38-270 — Raffles and bingo conducted by charities etc.

(1) A supply is GST ‑ free if: (a) the supplier is an * endorsed charity, a * gift ‑ deductible entity or a * government school; and (b) the supply is: (i) a supply of a ticket in a raffle; or (ii) an acceptance of a person’s participation in a game of bingo; or (iii) a * gambling supply of a kind specified in the regulations; and (c) the supply does not contravene a * State law or a * Territory law. (3) Subsection (1) does not apply to a supply by a * gift ‑ deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30 ‑ 120 of the ITAA 1997, unless: (a) the supplier is: (i) an * endorsed charity; or (ii) a * government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30 ‑ 125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a * gift ‑ deductible purpose of the supplier. Note: This subsection denies GST ‑ free status under this section to supplies by certain (but not all) gift ‑ deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST ‑ free under this section if they relate to the principal purpose of the fund, authority or institution.

Amendment history: Amended by No 92 of 2000, Sch 1 item 2F, 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 9, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 169 of 2012, Sch 2 item 84 | Sch 2 item 85 | Sch 2 item 86, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 38-285 — Water

(1) A supply of water is GST ‑ free . (2) However, a supply of water is not GST ‑ free under this section if it is: (a) supplied in a container; or (b) transferred into a container; that has a capacity of less than 100 litres or such other quantity as the regulations specify. (3) It does not matter whether or not the amount of water supplied or transferred fills the container.

s 38-290 — Sewerage and sewerage ‑ like services

(1) A supply of sewerage services is GST ‑ free . (2) A supply that consists of removing waste matter from * residential premises is GST ‑ free if: (a) the premises are not serviced by sewers; and (b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers. (3) A supply that consists of servicing a domestic self ‑ contained sewage system is GST ‑ free .

Amendment history: Amended by No 92 of 2000, Sch 2 item 3 | Sch 2 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))

s 38-295 — Emptying of septic tanks

A supply of a service that consists of the emptying of a septic tank is GST ‑ free .

s 38-300 — Drainage

A supply of a service that consists of draining storm water is GST ‑ free .

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 38-325 — Supply of a going concern

(1) The * supply of a going concern is GST ‑ free if: (a) the supply is for * consideration; and (b) the * recipient is * registered or * required to be registered; and (c) the supplier and the recipient have agreed in writing that the supply is of a going concern. (2) A supply of a going concern is a supply under an arrangement under which: (a) the supplier supplies to the * recipient all of the things that are necessary for the continued operation of an * enterprise; and (b) the supplier carries on, or will carry on, the enterprise until the day of the supply (whether or not as a part of a larger enterprise carried on by the supplier).

s 38-355 — Supplies of transport and related matters

(1) The third column of this table sets out supplies that are GST ‑ free : Supplies of transport and related matters Item Topic These supplies are GST ‑ free ... 1 Transport of passengers to, from or outside the indirect tax zone the transport of a passenger: (a) from the last place of departure in the indirect tax zone to a destination outside the indirect tax zone; or (b) from a place outside the indirect tax zone to the first place of arrival in the indirect tax zone; or (c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone. 2 Transport of passengers on domestic legs of international flights the transport of a passenger within the indirect tax zone by air, but only if: (a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and (b) at the time the arrangement, itinerary or contract was entered into, the transport within the indirect tax zone formed part of a ticket for international travel, or was cross referenced to such a ticket, issued at that time. 3 Domestic air travel of non ‑ residents the transport of a passenger within the indirect tax zone by air, but only if: (a) the passenger is a * non ‑ resident; and (b) the supply was purchased while the passenger was outside the indirect tax zone. 4 Transport of passengers on domestic legs of international sea voyages the transport of a passenger within the indirect tax zone by sea, but only if: (a) the transport is part of a journey by sea from the indirect tax zone to a destination outside the indirect tax zone, or from a destination outside the indirect tax zone to the indirect tax zone; and (b) the transport is provided by the supplier who transports the passenger to or from the indirect tax zone. 5 Transport etc. of goods subject to subsections (2) and (3), the * international transport of goods: (a) from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or (b) from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone; or (c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone. 5A Loading or handling etc. subject to subsections (2) and (3): (a) loading or handling of goods, the * international transport of which is covered by item 5, during the course of the international transport; or (b) supply of a service, during the course of the international transport of goods covered by item 5, that facilitates the international transport. 6 Insuring transport etc. subject to subsection (3): (a) insuring transport covered by item 1, 2, 3 or 4; or (b) insuring the * international transport of goods from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or (c) insuring: (i) the transport of goods from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone; and (ii) the subsequent transport of those goods within the indirect tax zone, if it is an integral part of the transport of goods from the place outside the indirect tax zone to the place of consignment in the indirect tax zone; including loading and handling within the indirect tax zone that is part of that transport; or (d) insuring the transport of goods from a place outside the indirect tax zone to the same or another place outside the indirect tax zone. 7 Arranging transport etc. subject to subsection (3): (a) arranging transport covered by item 1, 2, 3 or 4; or (b) arranging the * international transport of goods covered by item 5; or (c) arranging insurance covered by item 6. (2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in subsection (1) do not apply to a supply to the extent that the thing supplied is done in the indirect tax zone, unless: (a) the * recipient of the supply: (i) is a * non ‑ resident; and (ii) is not in the indirect tax zone when the thing supplied is done in the indirect tax zone; or (b) the supply is done by the supplier of the transport of the goods from or to the indirect tax zone (whichever is relevant). (3) Items 5 and 5A, paragraphs (b) to (d) of item 6, and paragraphs (b) and (c) of item 7, in the table in subsection (1) do not apply to a supply to the extent that: (a) the supply is, or relates to, the * international transport of goods; and (b) the supplier is a * redeliverer that is treated as the supplier of the goods under subsection 84 ‑ 81(4); and (c) the supply of the goods is a * taxable supply.

Amendment history: Amended by No 176 of 1999, Sch 1 item 71 | Sch 1 item 72 | Sch 1 item 73 | Sch 1 item 74 | Sch 1 item 75, 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 8 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 91 of 2010, Sch 1 item 1 | Sch 1 item 4 | Sch 1 item 5 | Sch 1 item 6 | Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 9 | Sch 1 item 10, effective 29 June 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 77 of 2017, Sch 1 item 16 | Sch 1 item 17 | Sch 1 item 18, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 38-360 — Travel agents arranging overseas supplies

A supply is GST ‑ free if: (a) the supplier makes it in the course of * carrying on an * enterprise as a travel agent; and (b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside the indirect tax zone.

Amendment history: Inserted by No 156 of 2000, 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 38-385 — Supplies of precious metals

A supply of * precious metal is GST ‑ free if: (a) it is the first supply of that precious metal after its refining by, or on behalf of, the supplier; and (b) the entity that refined the precious metal is a * refiner of precious metal; and (c) the * recipient of the supply is a * dealer in precious metal. Note: Any other supply of precious metal is input taxed under section 40 ‑ 100.

Amendment history: Repealed and substituted by No 177 of 1999, Sch 6 item 48, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 38-415 — Supplies through inwards duty free shops

A supply is GST ‑ free if the supply is a sale of * airport shop goods through an * inwards duty free shop to a * relevant traveller.

Amendment history: Repealed and substituted by No 92 of 2000, Sch 2 item 4A, 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 38-445 — Grants of freehold and similar interests by governments

(1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST ‑ free if: (a) the supply is of a freehold interest in the land; or (b) the supply is by way of * long ‑ term lease. (1A) A supply by the Commonwealth, a State or a Territory of land is GST ‑ free if: (a) the supply is of a freehold interest in the land, or is by way of * long ‑ term lease; and (b) the Commonwealth, State or Territory had previously supplied the land, by way of lease, to the * recipient of the supply; and (c) at the time of that previous supply, there were no improvements on the land; and (d) because conditions to which that lease was subject had been satisfied, the recipient was entitled to the supply of the freehold interest or the supply by way of long ‑ term lease. (2) However, the supply is not GST ‑ free if, since 1 July 2000, the land has already been the subject of a supply that is GST ‑ free under this section.

Amendment history: Amended by No 156 of 2000, Sch 1 item 6 | Sch 1 item 38 | Sch 1 item 12, 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))

s 38-450 — Leases preceding grants of freehold and similar interests by governments

(1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST ‑ free if: (a) the supply is by way of lease (other than * long ‑ term lease); and (b) the lease is subject to conditions the satisfaction of which will entitle the * recipient of the supply to the grant of a freehold interest in the land or a long ‑ term lease of the land. (2) A supply consisting of the surrender, to the Commonwealth, a State or Territory, of a lease over land is GST ‑ free if: (a) the supplier acquired the land under a supply that: (i) was GST ‑ free under subsection (1); or (ii) if the supply was made before 1 July 2000—would have been GST ‑ free under subsection (1) if it had been made on or after that day; and (b) solely or partly in return for the surrender of the lease, the Commonwealth, State or Territory makes a supply of the land to the supplier that is GST ‑ free under section 38 ‑ 445.

Amendment history: Inserted by No 156 of 2000, Sch 1 item 12, 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))

s 38-475 — Subdivided farm land

(1) The supply of a freehold interest in, or the lease by an * Australian government agency of or the * long term lease of, * potential residential land is GST ‑ free if: (a) the land is subdivided from land on which a * farming business has been * carried on for at least 5 years; and (b) the supply is made to an * associate of the supplier of the land without * consideration or for consideration that is less than the * GST inclusive market value of the supply. (2) An entity * carries on a farming business if it carries on a * business of: (a) cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things), in any physical environment; or (b) maintaining animals for the purpose of selling them or their bodily produce (including natural increase); or (c) manufacturing dairy produce from raw material that the entity produced; or (d) planting or tending trees in a plantation or forest that are intended to be felled.

Amendment history: Amended by No 177 of 1999, Sch 6 item 49, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 2 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 38-480 — Farm land supplied for farming

The supply of a freehold interest in, or the lease by an * Australian government agency of or the * long term lease of, land is GST ‑ free if: (a) the land is land on which a * farming business has been * carried on for at least the period of 5 years preceding the supply; and (b) the * recipient of the supply intends that a farming business be carried on, on the land.

Amendment history: Repealed and substituted by No 177 of 1999, Sch 6 item 50, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 2 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))

s 38-505 — Disabled veterans

(1) A supply is GST ‑ free if it is a supply of a * car to an individual who: (a) has served in the Defence Force or in any other armed force of the Sovereign; and (b) as a result of that service: (i) has lost a leg or both arms; or (ii) has had a leg, or both arms, rendered permanently and completely useless; or (iii) is a veteran to whom section 24 of the Veterans’ Entitlements Act 1986 applies and receives a pension under Part II of that Act; or (iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 , or satisfies the eligibility criteria in section 199 of that Act; and (c) intends to use the car in his or her personal transportation during all of the * Subdivision 38 ‑ P period. (2) However, a supply covered by subsection (1) is not GST ‑ free to the extent that the * GST inclusive market value of the * car exceeds the * car limit. (3) In working out the * GST inclusive market value of the * car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the person; or (b) adapting it for transporting the person. (4) A supply is GST ‑ free if it is a supply of * car parts that are for a * car for an individual to whom paragraphs (1)(a), (b) and (c) apply.

Amendment history: Amended by No 77 of 2001, Sch 2 item 10, effective Sch 2 (items 10–14, 488(1)): 30 June 2001 (s 2(1)) | Amended by No 110 of 2006, Sch 2 item 3, effective Schedule 2: Royal Assent | Amended by No 115 of 2024, Sch 1 item 3, effective sch 1 (item 3): 11 Dec 2024 (s 2(1) item 1)

s 38-510 — Other disabled people

(1) A supply is GST ‑ free if it is a supply of a * car to an individual who: (a) has a current certificate of medical eligibility issued by a * medical practitioner, in the * approved form, certifying that the individual has lost the use of one or more limbs to such an extent that the individual is unable to use public transport; and (b) intends to use the car in his or her personal transportation to or from gainful employment during all of the * Subdivision 38 ‑ P period. (2) However, a supply covered by subsection (1) is not GST ‑ free to the extent that the * GST inclusive market value of the * car exceeds the * car limit. (3) In working out the * GST inclusive market value of the * car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the individual; or (b) adapting it for transporting the individual. (4) A supply is GST ‑ free if it is a supply of * car parts that are for a * car for an individual to whom paragraphs (1)(a) and (b) applies.

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 77 of 2001, Sch 2 item 11, effective Sch 2 (items 10–14, 488(1)): 30 June 2001 (s 2(1)) | Amended by No 127 of 2021, Sch 3 item 44 | Sch 3 item 45, effective Sch 3 (items 44, 45): 1 Jan 2022 (s 2(1) item 5)

s 38-540 — International mail

A supply is GST ‑ free if it is a supply of services to a foreign postal administration for: (a) the delivery in the indirect tax zone; or (b) the transit through the indirect tax zone; of postal articles mailed outside the indirect tax zone.

Amendment history: Inserted by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | 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 38-570 — Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

(1) A * telecommunication supply is GST ‑ free if: (a) the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to: (i) an international mobile subscriber identity; or (ii) an IP address; or (iii) another internationally recognised identifier; containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and (b) the supply is covered by subsection (2) or (3). Supply by non ‑ resident telecommunications supplier (2) This subsection covers the supply if: (a) the supply is made to the subscriber in connection with the subscription; and (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and (c) the supply is made by a * non ‑ resident that: (i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies; and (ii) does not * carry on in the indirect tax zone such an enterprise. Supply by Australian resident telecommunications supplier (3) This subsection covers the supply if: (a) the supply is made by an * Australian resident that is: (i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997 ; or (ii) an internet service provider as defined in the Online Safety Act 2021 ; and (b) the supply is provided to the user in the indirect tax zone of the device; and (c) the supply is made to a * non ‑ resident that: (i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies; and (ii) does not * carry on in the indirect tax zone such an enterprise.

Amendment history: Inserted by No 91 of 2010, effective 29 June 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 77 of 2021, effective Sch 2 (item 1): 23 Jan 2022 (s 2(1) item 3)

s 38-590 — Eligible emissions units

A supply of an * eligible emissions unit is GST ‑ free .

Amendment history: Inserted by No 132 of 2011, effective Schedule 2 (items 1, 2): 10 May 2012 ( see Gazette 2012, No. GN18)

s 38-610 — Inbound intangible consumer supplies

(1) An * inbound intangible consumer supply is GST ‑ free if: (a) it is made by a * non ‑ resident; and (b) it is covered by a determination under subsection (2). (2) The Minister may, by legislative instrument, determine that a specified class of * inbound intangible consumer supplies are GST ‑ free. (3) However, the Minister must not make the determination unless: (a) the * Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the * GST law would, apart from the determination, be inconsistent with Australia’s international obligations; and (b) the Minister is satisfied that similar supplies made by * Australian residents would be GST ‑ free.

Amendment history: Inserted by No 52 of 2016, 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 40-1 — What this Division is about

This Division provides for the supplies that are input taxed. If a supply is input taxed, then: • no GST is payable on the supply; • there is no entitlement to an input tax credit for anything acquired or imported to make the supply (see sections 11 ‑ 15 and 15 ‑ 10). For the basic rules about supplies that are input taxed, see sections 9 ‑ 30 and 9 ‑ 80.

Amendment history: Amended by No 177 of 1999, Sch 6 item 52, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 40-5 — Financial supplies

(1) A * financial supply is input taxed . (2) Financial supply has the meaning given by the regulations.

Amendment history: Amended by No 177 of 1999, Sch 6 item 129, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 40-35 — Residential rent

(1) A supply of premises that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the supply is of * residential premises (other than a supply of * commercial residential premises or a supply of accommodation in commercial residential premises provided to an individual by the entity that owns or controls the commercial residential premises); or (b) the supply is of * commercial accommodation and Division 87 (which is about long ‑ term accommodation in commercial premises) would apply to the supply but for a choice made by the supplier under section 87 ‑ 25. (1A) A supply of a berth at a marina that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the berth is occupied, or is to be occupied, by a * ship used as a residence; and (b) the supply is of * commercial accommodation and Division 87 (which is about long ‑ term accommodation in commercial premises) would apply to the supply but for a choice made by the supplier under section 87 ‑ 25. (2) However: (a) the supply is input taxed only to the extent that the premises are to be used predominantly for residential accommodation (regardless of the term of occupation); and (b) the supply is not input taxed under this section if the lease, hire or licence, or the renewal or extension of a lease, hire or licence, is a * long ‑ term lease.

Amendment history: Amended by No 156 of 2000, Sch 1 item 8 | Sch 1 item 40, 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 80 of 2006, Sch 15 item 1 | Sch 15 item 2, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent

s 40-65 — Sales of residential premises

(1) A sale of * real property is input taxed , but only to the extent that the property is * residential premises to be used predominantly for residential accommodation (regardless of the term of occupation). (2) However, the sale is not input taxed to the extent that the * residential premises are: (a) * commercial residential premises; or (b) * new residential premises other than those used for residential accommodation (regardless of the term of occupation) before 2 December 1998. Note: For sales of residential premises that are new residential premises, the recipient of the supply must pay an amount representing the GST on the supply to the Commissioner under section 14 ‑ 250 in Schedule 1 to the Taxation Administration Act 1953 , and the entity liable for the GST on the supply is entitled to a credit for that payment under section 18 ‑ 60 in that Schedule.

Amendment history: Amended by No 92 of 2000, Sch 11 item 7, 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 2006, Sch 15 item 3 | Sch 15 item 4, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 23 of 2018, Sch 5 item 6, 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 42, effective sch 6 (items 9, 41, 42): 1 Oct 2023 (s 2(1) item 23)

s 40-70 — Supplies of residential premises by way of long ‑ term lease

(1) A supply is input taxed if: (a) the supply is of * real property but only to the extent that the property is * residential premises to be used predominantly for residential accommodation (regardless of the term of occupation); and (b) the supply is by way of * long ‑ term lease. (2) However, the supply is not input taxed to the extent that the * residential premises are: (a) * commercial residential premises; or (b) * new residential premises other than those used for residential accommodation (regardless of the term of occupation) before 2 December 1998.

Amendment history: Amended by No 92 of 2000, Sch 11 item 8, 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 2006, Sch 15 item 5 | Sch 15 item 6, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent

s 40-75 — Meaning of new residential premises

When premises are new residential premises (1) * Residential premises are new residential premises if they: (a) have not previously been sold as residential premises (other than * commercial residential premises) and have not previously been the subject of a * long ‑ term lease; or (b) have been created through * substantial renovations of a building; or (c) have been built, or contain a building that has been built, to replace demolished premises on the same land. Paragraphs (b) and (c) have effect subject to paragraph (a). Note 1: For example, residential premises will be new residential premises if they are created as described in paragraph (b) or (c) to replace earlier premises that had ceased to be new residential premises because of paragraph (a). Note 2: However, premises that are new residential premises because of paragraph (b) or (c) will cease to be new residential premises once they are sold, or supplied by way of long ‑ term lease, as residential premises (see paragraph (a)). Note 3: Premises created because of the registration of, for example, a strata title plan, or a plan to subdivide land, may not become new residential premises (see subsection (2AA)). (2) However, the * residential premises are not new residential premises if, for the period of at least 5 years since: (a) if paragraph (1)(a) applies (and neither paragraph (1)(b) nor paragraph (1)(c) applies)—the premises first became residential premises; or (b) if paragraph (1)(b) applies—the premises were last * substantially renovated; or (c) if paragraph (1)(c) applies—the premises were last built; the premises have only been used for making supplies that are * input taxed because of paragraph 40 ‑ 35(1)(a). Subdivisions etc. may not result in new residential premises (2AA) Despite subsection (1), the * residential premises are not new residential premises if: (a) they are created from residential premises that became the subject of a * property subdivision plan; and (b) the residential premises referred to in paragraph (a) were not new residential premises immediately before they became the subject of that plan. This subsection has effect subject to paragraphs (1)(b) and (c). Disregard certain supplies of the premises (2A) A supply of the * residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a): (a) if it is a supply by a member of a * GST group to another member of the GST group; or (b) if: (i) it is a supply by the * joint venture operator of a * GST joint venture to another entity that is a * participant in the joint venture; and (ii) the other entity acquired the interest, unit or lease for consumption, use or supply in the course of activities for which the joint venture was entered into. (2B) A supply (the wholesale supply ) of the * residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a) if: (a) the premises from which the residential premises were created had earlier been supplied to the * recipient of the wholesale supply or one or more of its * associates; and (b) an arrangement (including an agreement) was made by: (i) the supplier of the earlier supply, or one or more associates of the supplier; and (ii) the recipient of the earlier supply, or one or more associates of the recipient; and (c) under the arrangement, the wholesale supply was conditional on: (i) specified building or renovation work being undertaken by the recipient of the earlier supply, or by one or more associates of the recipient; or (ii) circumstances existing as specified in regulations made for the purposes of this subparagraph. Note 1: The premises referred to in paragraph (a) could be vacant land. Note 2: For subparagraph (c)(ii), circumstances may be specified by class (see subsection 13(3) of the Legislation Act 2003 ). Note 3: This subsection does not apply to a supply if certain commercial commitments were in place before 27 January 2011 (see item 12 of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012 ). (2C) A supply of the * residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a) if it is made because a * property subdivision plan relating to the premises was lodged for registration (however described) by the * recipient of the supply or the recipient’s * associate. Note: This subsection does not apply to a supply if the plan was lodged for registration before 27 January 2011 (see item 13 of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012 ). New residential premises include associated land (3) To avoid doubt, if the * residential premises are new residential premises because of paragraph (1)(b) or (c), the new residential premises include land of which the new residential premises are a part.

Amendment history: Inserted by No 156 of 2000, Sch 1 item 16, 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 78 of 2005, Sch 6 item 2, effective 29 June 2005 | Amended by No 80 of 2006, Sch 15 item 7, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 12 of 2012, Sch 4 item 1 | Sch 4 item 2 | Sch 4 item 3 | Sch 4 item 4 | Sch 4 item 5 | Sch 4 item 6 | Sch 4 item 7 | Sch 4 item 8 | Sch 4 item 9 | Sch 4 item 12 | Sch 4 item 13, 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 126 of 2015, Sch 1 item 20, effective Sch 1 (items 20–23): 5 Mar 2015 (s 2(1) item 2)

s 40-100 — Precious metals

A supply of * precious metal is input taxed . Note: If the supply is the first supply of precious metal after refinement, the supply is GST ‑ free under section 38 ‑ 385.

s 40-130 — School tuckshops and canteens

(1) A supply of * food is input taxed if: (a) the supply is made by a non ‑ profit body through a shop operating on the grounds of a * school that supplies * primary courses or * secondary courses; and (b) the non ‑ profit body chooses to have all its supplies of food through the shop treated as input taxed. (2) However, the non ‑ profit body: (b) cannot revoke the choice within 12 months after the day on which the non ‑ profit body made the choice; and (c) cannot make a further choice within 12 months after the day on which the non ‑ profit body revoked a previous choice. (3) This section does not apply to a supply of * food by a * school to boarding students of the school as part of their board.

Amendment history: Amended by No 92 of 2000, Sch 1 item 2G, 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 40-160 — Fund ‑ raising events conducted by charities etc.

(1) A supply is input taxed if: (a) the supplier is an * endorsed charity, a * gift ‑ deductible entity or a * government school; and (b) the supply is made in connection with a * fund ‑ raising event; and (c) the supplier chooses to have all supplies that it makes in connection with the event treated as input taxed; and (d) the event is referred to in the supplier’s records as an event that is treated as input taxed. (3) Subsection (1) does not apply to a supply by a * gift ‑ deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30 ‑ 120 of the ITAA 1997, unless: (a) the supplier is: (i) an * endorsed charity; or (ii) a * government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30 ‑ 125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a * gift ‑ deductible purpose of the supplier. Note: This subsection denies input taxed status under this section to supplies by certain (but not all) gift ‑ deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be input taxed under this section if they relate to the principal purpose of the fund, authority or institution.

Amendment history: Inserted by No 92 of 2000, Sch 1 item 11, 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 10, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 12 of 2012, 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 89 | Sch 2 item 90 | Sch 2 item 91, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 40-165 — Meaning of fund ‑ raising event

(1) Any of these is a fund ‑ raising event if it is conducted for the purpose of fund ‑ raising and it does not form any part of a series or regular run of like or similar events: (a) a fete, ball, gala show, dinner, performance or similar event; (b) an event comprising sales of goods if: (i) each sale is for a * consideration that does not exceed $20 or such other amount as the regulations specify; and (ii) selling such goods is not a normal part of the supplier’s * business; (c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fund ‑ raising event. Note: Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) Paragraph (1)(b) does not apply to an event that involves the sale of alcoholic beverages or tobacco products. (3) The Commissioner must not make a decision under paragraph (1)(c) unless satisfied that: (a) the supplier is not in the * business of conducting such events; and (b) the proceeds from conducting the event are for the direct benefit of the supplier’s charitable or non ‑ profit purposes. (4) The Commissioner may determine, in writing, the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1).

Amendment history: Inserted by No 92 of 2000, Sch 1 item 8 | Sch 1 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)) | Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 91, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 40-180 — Inbound intangible consumer supplies

(1) An * inbound intangible consumer supply is input taxed if: (a) it is made by a * non ‑ resident; and (b) it is covered by a determination under subsection (2). (2) The Minister may, by legislative instrument, determine that a specified class of * inbound intangible consumer supplies are input taxed. (3) However, the Minister must not make the determination unless: (a) the * Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the * GST law would, apart from the determination, be inconsistent with Australia’s international obligations; and (b) the Minister is satisfied that similar supplies made by * Australian residents would be input taxed.

Amendment history: Inserted by No 52 of 2016, 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 42-1 — What this Division is about

This Division sets out the importations that are non ‑ taxable. No GST is payable on an importation that is non ‑ taxable (see sections 7 ‑ 1 and 13 ‑ 5). For the basic rules about non ‑ taxable importations, see sections 13 ‑ 10 and 13 ‑ 25.

s 42-5 — Non ‑ taxable importations—Schedule 4 to the Customs Tariff Act 1995

(1) An importation of goods is a non ‑ taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995 . (1A) An importation of a container is a non ‑ taxable importation if: (a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and (b) the container will be exported from the indirect tax zone without being put to any other use. (1C) An importation of goods is a non ‑ taxable importation if the goods are covered by: (a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995 ; and (b) regulations made for the purposes of this subsection. (2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.

Amendment history: Amended by No 176 of 1999, Sch 1 item 77 | Sch 1 item 78 | Sch 1 item 79 | Sch 7 item 12 | Sch 7 item 141, 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 54 | Sch 6 item 55, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 11 item 8A, 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 138 of 2012, Sch 2 item 1 | Sch 2 item 2 | Sch 2 item 3, effective Sch 2 (items 1–3, 6): 1 Mar 2013 (s 2(1) item 2) | 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 42-10 — Goods returned to the indirect tax zone in an unaltered condition

(1) An importation of goods is a non ‑ taxable importation if: (a) the goods were exported from the indirect tax zone and are returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (c) the importer: (i) is the manufacturer of the goods; or (ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a * taxable supply (or would have been a taxable supply but for section 66 ‑ 45); or (iii) has previously imported the goods, and the previous importation was a * taxable importation in respect of which the GST was paid. (2) An importation of goods is a non ‑ taxable importation if: (a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and (b) the goods were exported from the indirect tax zone before, on or after 1 July 2000; and (c) the goods are returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (e) the ownership of the goods when they are returned to the indirect tax zone is the same as their ownership on 1 July 2000. Note: An importation covered by this section may also be duty ‑ free under item 17 of Schedule 4 to the Customs Tariff Act 1995 .

Amendment history: Repealed by No 176 of 1999, Sch 1 item 80, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | 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 156 of 2000, Sch 2 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 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 42-15 — Supplies of low value goods

(1) An importation of goods is a non ‑ taxable importation to the extent that a supply of the goods was a * supplier ‑ taxed offshore supply of low value goods. Note 1: Under Subdivision 84 ‑ C, offshore supplies of low value goods may be treated as connected with the indirect tax zone (this is not the case if the supplier reasonably believes there will be a taxable importation: see section 84 ‑ 83). Note 2: There are limits on refunds of excess GST paid as a result of the incorrect treatment of the supply as a taxable supply, if this section has been treated as applying: see section 142 ‑ 16. (2) However, this section does not apply unless the * Comptroller ‑ General of Customs is notified that the supply was a * taxable supply at or before the time by which the * taxable importation would (apart from this section) have been made. (3) The notice must be given, in the * approved form, by or on behalf of the importer of the goods.

Amendment history: Repealed by No 177 of 1999, Sch 6 item 56, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Inserted by No 77 of 2017, Sch 1 item 84 | Sch 1 item 142, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 45-1 — What this Chapter is about

This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope. The special rules modify the application of the basic rules for the GST in Chapter 2. Note 1: The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2. In addition, a checklist of special rules is set out in Part 2 ‑ 8. Note 2: This section is an explanatory section.

s 45-5 — The effect of special rules

The provisions of this Chapter override the provisions of Chapter 2 (except section 29 ‑ 25), but only to the extent of any inconsistency.

s 48-1 — What this Division is about

Companies within a 90% owned group, and in some cases other entities (such as non ‑ profit bodies), can form a GST group. One member of the group then deals with all the GST liabilities and entitlements (except for GST on most taxable importations) of the group, and (in most cases) intra ‑ group transactions are excluded from the GST. Note: Provisions for members of GST groups apply for the wine equalisation tax (see Subdivision 21 ‑ B of the Wine Tax Act) and the luxury car tax (see Subdivision 16 ‑ A of the A New Tax System (Luxury Car Tax) Act 1999 ).

Amendment history: Amended by No 176 of 1999, Sch 1 item 81 | Sch 1 item 82, 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 6 item 6, 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 74 of 2010, Sch 1 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 4 item 2, 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 48-5 — Formation of GST groups

(1) Two or more entities may form a * GST group if: (a) each of the entities * satisfies the membership requirements of the group; and (b) each of the entities agrees in writing to the formation of the group; and (c) one of those entities notifies the Commissioner, in the * approved form, of the formation of the group; and (d) that entity is nominated, in that notice, to be the * representative member of the group; and (e) that entity is an * Australian resident. A group of entities that is so formed is a GST group . (2) If 2 or more entities would * satisfy the membership requirements for the * GST group, the group need not include all those entities. (3) The formation of the * GST group takes effect from the start of the day specified in the notice under paragraph (1)(c) (whether that day is before, on or after the day on which the entities decided to form the group). (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the * representative member of the group is required to give to the Commissioner a * GST return for the tax period in which the day specified in the notice occurs, the formation of the * GST group takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48 ‑ 71; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section.

Amendment history: Amended by No 156 of 2000, Sch 6 item 7, 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 92, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Repealed and substituted by No 74 of 2010, Sch 1 item 3 | Sch 1 item 48 | Sch 1 item 40 | Sch 1 item 43, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-7 — Membership of GST groups

(1) A member of a * GST group is an entity that: (a) formed the group under section 48 ‑ 5, or was added to the group under section 48 ‑ 70; and (b) * satisfies the membership requirements of the group. (2) However, the entity is not a member of the * GST group if the entity has, since the last time the entity became such a member: (a) left, or been removed from, the group under section 48 ‑ 70; or (b) ceased to * satisfy the membership requirements of the group. (3) The * representative member of a * GST group must notify the Commissioner, in the * approved form, if a * member of the group no longer * satisfies the membership requirements for the GST group. (4) The notice must be given within 21 days after the * member no longer * satisfies the membership requirements for the * GST group. Note: Section 286 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

Amendment history: Inserted by No 74 of 2010, Sch 1 item 38, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-10 — Membership requirements of a GST group

(1) An entity satisfies the membership requirements of a * GST group, or a proposed GST group, if the entity: (a) is: (i) a * company; or (ii) a * partnership, trust or individual that satisfies the requirements specified in the regulations; and (b) is, if the entity is a company, a company of the same * 90% owned group as all the other members of the GST group or proposed GST group that are also companies; and (c) is * registered; and (d) has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (e) accounts on the same basis as all the other members of the GST group or proposed GST group; and (f) is not a member of any other GST group; and (g) does not have any branch that is registered under Division 54. (2) Paragraph (1)(b) does not apply if: (a) the entity is a non ‑ profit body; and (b) all the other members of the GST group or proposed GST group are non ‑ profit bodies; and (c) the entity and all those other members are members of the same * non ‑ profit association. Note 1: For the membership requirements of non ‑ profit sub ‑ entities, see section 63 ‑ 50. Note 2: For the membership requirements of a GST group of government related entities, see section 149 ‑ 25. (2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27 ‑ 30 if the tax period: (a) ends at the same time as a tax period (a corresponding tax period ) of each of the other * members of the * GST group; and (b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27 ‑ 30). (3) A * company does not satisfy the membership requirements of a * GST group, or a proposed GST group, if: (a) one or more other members of the GST group or proposed GST group are not companies; and (b) none of the members of the GST group or proposed GST group that are companies satisfy section 48 ‑ 15.

Amendment history: Amended by No 176 of 1999, Sch 1 item 83, 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 57 | Sch 6 item 149, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 1 item 4 | Sch 1 item 8E, 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 9 | Sch 6 item 10 | Sch 6 item 11, 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 74 of 2010, Sch 1 item 4, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-15 — Relationship of companies and non ‑ companies in a GST group

(1) A * company that is a member of a * GST group, or a proposed GST group, satisfies this section if: (a) a * partnership, trust or individual that is a member of the GST group or proposed GST group would, if it were another company, have * at least a 90% stake in that company; or (b) the company has only one member, and that member: (i) is a partner in a partnership that is a member of the GST group or proposed GST group; or (ii) is an individual that is a member of the GST group or proposed GST group; or (iii) is a * family member of that partner or individual; or (c) the company has more than one member, each of whom is: (i) a partner in the same partnership that is a member of the GST group or proposed GST group; or (ii) a family member of any such partner; and one of the following applies: (iii) at least 2 of the partners are members of the company; (iv) one of the partners is a member of the company, and at least one other member of the company is a family member of a different partner; (v) none of the partners is a member of the company, and the members of the company are not all family members of the same partner and no other partner; or (d) the company has more than one member, each of whom is: (i) an individual who is a member of the GST group or proposed GST group; or (ii) a family member of that individual; or (e) a trust is a member of the GST group or proposed GST group, and distributions of income or capital of the trust are not made except to an entity that is: (i) the company; or (ii) any other company that is a member of the GST group or proposed GST group; or (iia) a member of, or a family member of a member of, any company referred to in subparagraph (i) or (ii) that is a company to which subsection (1A) applies; or (iii) an * endorsed charity or a * gift ‑ deductible entity. (1A) This subsection applies to a company if: (a) the company has only one member; or (b) the company has more than one member, and: (i) at least 2 of the members are beneficiaries of the trust in question (either directly, or indirectly through one or more interposed trusts); or (ii) one of the members is such a beneficiary, and at least one other such beneficiary is a * family member of a different member of the company; or (iii) none of the members is such a beneficiary, and those family members (of the members of the company) who are such beneficiaries are not all family members of the same member of the company and no other member. (2) A person is a family member of an individual if the individual’s family, within the meaning of section 272 ‑ 95 in Schedule 2F to the * ITAA 1936, includes that person. There are no family members of an entity that is not an individual.

Amendment history: Inserted by No 156 of 2000, Sch 6 item 11 | Sch 6 item 36, 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 95 of 2004, effective Schedule 10 (items 4–17, 42, 44(1), (2)): 1 July 2005 | Amended by No 169 of 2012, Sch 2 item 94, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3) | Amended by No 67 of 2024, Sch 5 item 40, effective sch 5 (item 40): 1 Oct 2024 (s 2(1) item 10)

s 48-40 — Who is liable for GST

(1) GST that is payable on any * taxable supply an entity makes and that is attributable to a tax period during which the entity is a * member of a * GST group: (a) is payable by the * representative member; and (b) is not payable by the entity that made it (unless the entity is the representative member). Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444 ‑ 90 in Schedule 1 to the Taxation Administration Act 1953 ). (1A) GST that is payable on any * taxable importation an entity makes while the entity is a * member of a * GST group: (a) is payable by the * representative member; and (b) is not payable by the member that made it (unless the member is the representative member). Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444 ‑ 90 in Schedule 1 to the Taxation Administration Act 1953 ). (2) However: (a) a supply that an entity makes to another * member of the same * GST group is treated as if it were not a * taxable supply, unless: (i) it is a taxable supply because of section 84 ‑ 5 (which is about offshore supplies); or (ii) the entity is a participant in a * GST joint venture and acquired the thing supplied from the * joint venture operator for the joint venture; and (b) this section only applies to GST payable on a * taxable importation made, by a member of the GST group other than the * representative member, if the GST on the importation is payable at a time when GST on * taxable supplies is normally payable by the representative member. (3) This section has effect despite sections 9 ‑ 40 and 13 ‑ 15 (which are about liability for GST).

Amendment history: Amended by No 176 of 1999, Sch 1 item 84 | Sch 3 item 17 | Sch 6 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 73 of 2006, Sch 5 item 2, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 74 of 2010, Sch 1 item 6 | Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 48 | Sch 1 item 50, 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 52 of 2016, 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, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 48-45 — Who is entitled to input tax credits

(1) If an entity makes a * creditable acquisition or * creditable importation the input tax credit for which is attributable to a tax period during which the entity is a * member of a * GST group: (a) the * representative member is entitled to the input tax credit on the acquisition or importation; and (b) the entity making the acquisition or importation is not entitled to the input tax credit on the acquisition or importation (unless the entity is the representative member). (2) In deciding, for the purposes of subsection (1), whether an acquisition or importation by an entity is a * creditable acquisition or * creditable importation, the acquisition or importation is treated as being solely or partly for a * creditable purpose if, and only if, it would be so treated if: (a) the GST group were treated as a single entity; and (b) the GST group were not treated as a number of entities corresponding to the members of the GST group. (3) However, an acquisition that an entity makes from another * member of the same * GST group is not a * creditable acquisition unless the supply of the thing acquired by the entity was a * taxable supply because of section 84 ‑ 5 (which is about offshore supplies). (4) This section has effect despite sections 11 ‑ 5 and 15 ‑ 5 (which are about what are creditable acquisitions and creditable importations), and sections 11 ‑ 20 and 15 ‑ 15 (which are about who is entitled to input tax credits).

Amendment history: Amended by No 156 of 2000, Sch 6 item 13, 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 74 of 2010, Sch 1 item 9 | Sch 1 item 10 | Sch 1 item 11 | Sch 1 item 48 | Sch 3 item 48, 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 52 of 2016, Sch 1 item 16, 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 21, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 48-50 — Adjustments

(1) Any * adjustment that an entity has and that is attributable to a tax period during which the entity is a * member of a * GST group is to be treated as if: (a) the entity did not have the adjustment (unless the entity is the * representative member); and (b) the representative member had the adjustment. (2) This section has effect despite section 17 ‑ 10 (which is about the effect of adjustments on net amounts).

Amendment history: Amended by No 74 of 2010, Sch 1 item 12 | Sch 1 item 13 | Sch 1 item 14 | Sch 1 item 48, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-51 — Consequences of being a member of a GST group for part of a tax period

(1) If you are a * member of a * GST group only for one or more parts of a tax period: (a) section 48 ‑ 40 does not apply to the GST payable on a * taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (b) section 48 ‑ 40 does not apply to the GST payable on a * taxable importation that you make during a period to which subsection (2) applies; and (c) section 48 ‑ 45 does not apply to the input tax credit for a * creditable acquisition or * creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (d) section 48 ‑ 50 does not apply to an * adjustment that you have that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you. (2) This section applies to any period, during the tax period, during which you were not a * member of that * GST group or any other GST group.

Amendment history: Inserted by No 74 of 2010, Sch 1 item 15, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-52 — Consequences for a representative member of membership change during a tax period

(1) If an entity is a * member of a * GST group, of which you are the * representative member, only for one or more parts of a tax period: (a) section 48 ‑ 40 only applies to the GST payable on a * taxable supply that the entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and (b) section 48 ‑ 40 only applies to the GST payable on a * taxable importation that the entity makes during a period to which subsection (2) applies; and (c) section 48 ‑ 45 only applies to the input tax credit for a * creditable acquisition or * creditable importation that the entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and (d) section 48 ‑ 50 only applies to an * adjustment that the entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity. (2) This section applies to any period, during the tax period, during which the entity was a * member of the * GST group of which you are the * representative member. (3) However, if you are the * representative member of the * GST group only for one or more parts of the tax period, this section has effect subject to section 48 ‑ 53. (4) If an entity is a * member of different * GST groups during the same tax period, subsections (1) and (2) apply separately in relation to each of those groups.

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

s 48-53 — Consequences of changing a representative member during a tax period

(1) If you are the * representative member of a * GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member: (a) section 48 ‑ 40 only applies to the GST payable on a * taxable supply that an entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (b) section 48 ‑ 40 only applies to the GST payable on a * taxable importation that an entity makes during a period to which subsection (2) applies; and (c) section 48 ‑ 45 only applies to the input tax credit for a * creditable acquisition or * creditable importation that an entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (d) section 48 ‑ 50 only applies to an * adjustment that an entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you. (2) This section applies to any period, during the tax period, during which you were the * representative member of the * GST group.

Amendment history: Inserted by No 74 of 2010, Sch 1 item 48, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-55 — GST groups treated as single entities for certain purposes

(1) Despite sections 48 ‑ 45 and 48 ‑ 50, a * GST group is treated as a single entity, and not as a number of entities corresponding to the * members of the GST group, for the purposes of working out: (a) the amounts of any input tax credits to which the * representative member is entitled; and (b) whether the representative member has any * adjustments; and (c) the amounts of any such adjustments. (1A) If: (a) while you were not a * member of any * GST group, you acquired or imported a thing; and (b) you become a member of a GST group at a time when you still hold the thing; then, when the * representative member of the GST group applies section 129 ‑ 40 for the first time after you became a member of the GST group, the * intended or former application of the thing is the extent of * creditable purpose last used to work out: (c) the amount of the input tax credit to which you were entitled for the acquisition or importation; or (d) the amount of any * adjustment you had under Division 129 in relation to the thing; as the case requires. (2) This section has effect despite section 11 ‑ 25 (which is about the amount of input tax credits) and section 17 ‑ 10 (which is about the effect of adjustments on net amounts).

Amendment history: Amended by No 78 of 2005, Sch 6 item 3 | Sch 6 item 5, effective 29 June 2005

s 48-57 — Tax invoices that are required to identify recipients

(1) A document issued for a supply is taken to be a tax invoice if: (a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the * ABN, of the * recipient of the supply to be clearly ascertained; and (b) there is no other reason why it would not be a tax invoice; and (c) the * representative member of a * GST group is entitled under section 48 ‑ 45 to an input tax credit for the * creditable acquisition relating to the supply; and (d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained: (i) the GST group; (ii) the representative member; (iii) another entity that is or was a * member of the GST group, if the representative member would still have been entitled under section 48 ‑ 45 to that input tax credit if that other entity had been the recipient of the supply. Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question. (2) However, any obligation that the supplier of a * taxable supply has under subsection 29 ‑ 70(2) is an obligation to give to the * recipient of the supply a document that would be a * tax invoice for the supply even if subsection (1) of this section had not been enacted. Note: This subsection ensures that a recipient’s entitlement to a tax invoice, including (if subparagraph 29 ‑ 70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient’s identity or the recipient’s ABN to be clearly ascertained, is unaffected by this section. (3) This section has effect despite section 29 ‑ 70 (which is about tax invoices).

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

s 48-60 — GST returns

(1) If you are a * member of a * GST group during the whole of a tax period, you are not required to give to the Commissioner a * GST return for that tax period, unless you are the * representative member of the group during that period. Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48 ‑ 51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member. (2) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Amended by No 74 of 2010, Sch 1 item 15, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-70 — Changing the membership etc. of GST groups

(1) The following actions may be taken, in accordance with subsection (2), in relation to a * GST group: (a) the * representative member of the group may, with the written agreement of an entity that * satisfies the membership requirements of the GST group, add the entity to the group; (b) the representative member may leave the group; or (c) another * member of the group, nominated by the members, who is an * Australian resident may become the new representative member; or (d) the representative member may remove from the group any other member of the group; or (e) if a member of the group is an * incapacitated entity—the entity’s * representative may remove the entity from the group; or (f) the representative member may dissolve the group. (2) The action is to be taken by notice given to the Commissioner, in the * approved form, by: (a) if paragraph (1)(a), (d) or (f) applies—the * representative member; or (b) if paragraph (1)(b) or (c) applies—the new representative member of the group; or (c) if paragraph (1)(e) applies—the * representative of the * incapacitated entity. (3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (4) However, if the notice was given to the Commissioner after the day by which the * representative member of the group, or the entity nominated to be the new representative member of the group, is required to give to the Commissioner a * GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48 ‑ 71; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. (5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the * member of the group became an * incapacitated entity. (6) A * GST group is taken to be dissolved if: (a) a * member of the group ceases to be the * representative member of the group; and (b) no other member of the group becomes the representative member of the group, with effect from the day after the previous representative member ceased to be the representative member of the group. (7) A notice that another * member of the * GST group has become the * representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member. Note: Section 286 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

Amendment history: Amended by No 156 of 2000, Sch 6 item 14, 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 93 | Sch 5 item 94, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 118 of 2009, Sch 1 item 21 | Sch 1 item 22 | Sch 1 item 48, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Repealed and substituted by No 74 of 2010, Sch 1 item 48 | Sch 1 item 16 | Sch 1 item 43, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-71 — Approval of early day of effect of forming, changing etc. GST groups

(1) If an entity that gives a notice to the Commissioner under paragraph 48 ‑ 5(1)(c) or subsection 48 ‑ 70(2) applies, in the * approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 48 ‑ 5(4) or 48 ‑ 70(4), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval 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 give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section.

Amendment history: Inserted by No 74 of 2010, Sch 1 item 48 | Sch 1 item 41 | Sch 1 item 43, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-73 — Tax periods of GST groups with incapacitated members

(1) If a * member of a * GST group becomes an * incapacitated entity, the * representative member of that group may, by notifying the Commissioner in the * approved form, elect for the tax period that applies at the time to the members of the group to end at the same time as the incapacitated entity’s tax period ends under subsection 27 ‑ 39(1). Note 1: Section 31 ‑ 10 provides for when a GST return must be given to the Commissioner for a tax period other than a quarterly tax period. Note 2: If the representative member does not make an election under this section when a member of the group becomes an incapacitated entity, the member’s membership of the group may cease if, because of section 27 ‑ 39, the tax periods applying to it are not the same as those applying to the other members of the group. (1A) If an entity ceases to be the * representative member of a * GST group as a result of becoming an * incapacitated entity, the entity may make an election under subsection (1), in relation to becoming an incapacitated entity, as if the entity were still the representative member of the group. (1B) A notice under subsection (1) must be given to the Commissioner within 21 days after the * member becomes an * incapacitated entity. (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. (3) This section has effect despite Division 27 (which is about how to work out the tax periods that apply).

Amendment history: Inserted by No 118 of 2009, 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 1 item 18 | Sch 1 item 19 | Sch 1 item 48, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-75 — Effect of representative member becoming an incapacitated entity

(1) If: (a) the * representative member of a * GST group becomes an * incapacitated entity; and (b) the representative member does not cease to be a * member of the group; the representative member ceases to be the representative member of the group unless all the other * members of the group are incapacitated entities. (2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48 ‑ 73(1) relating to the representative member. (3) The * representative member of a * GST group ceases to be the representative member of the group if: (a) all the * members of the group are * incapacitated entities; and (b) a member of the group who is not the representative member ceases to be an incapacitated entity.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 95 | Sch 5 item 96, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 118 of 2009, Sch 1 item 23, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Repealed and substituted by No 74 of 2010, Sch 1 item 43, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 48-110 — Adjustments after you cease to be a member of a GST group

(1) If you cease to be a member of a GST group (the first GST group ), any * adjustment that arises afterwards in relation to a supply, acquisition or importation that you made while a * member of the first GST group (other than a supply to, or an acquisition from, another member of that group): (a) is an adjustment that you have; and (b) is not an adjustment of the entity that is or was the * representative member of the first GST group (unless you were that representative member). (2) In relation to the first GST group, this section has effect despite section 48 ‑ 50 (which is about who has adjustments for a GST group).

Amendment history: Inserted by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 12 of 2012, Sch 6 item 97, 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 48-115 — Changes in extent of creditable purpose after you cease to be a member of a GST group

(1) If: (a) either: (i) while you were a * member of a * GST group (the first GST group ), you acquired a thing (other than from another member of that group) or imported a thing; or (ii) you acquired or imported a thing while you were not a member of any GST group, and you subsequently became a member of a GST group (the first GST group ) while you still held the thing; and (b) you cease to be a member of the first GST group; then, when applying section 129 ‑ 40 for the first time after that cessation, the * intended or former application of the thing is the extent of * creditable purpose last used to work out: (c) the amount of the input tax credit to which you or the * representative member was entitled for the acquisition or importation; or (d) the amount of any * adjustment you or the representative member had under Division 129 in relation to the thing. (2) If: (a) while you were a * member of a * GST group (the first GST group ), you acquired a thing (other than from another member of that group) or imported a thing; and (b) you have ceased to be a member of the first GST group; and (c) you have an * adjustment under Division 129 in relation to the thing, or the * representative member of another GST group of which you are a * member has that adjustment; then, for the purposes of working out the full input tax credit in section 129 ‑ 70 or 129 ‑ 75, you are taken not to have been a member of a GST group when you acquired or imported the thing.

Amendment history: Inserted by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 78 of 2005, Sch 6 item 4 | Sch 6 item 5 | Sch 6 item 6 | Sch 6 item 7, effective 29 June 2005 | Amended by No 12 of 2012, Sch 6 item 98 | Sch 6 item 99, 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 49-1 — What this Division is about

Some registered charitable bodies can be approved as a GST religious group. Transactions between members of the group are then excluded from the GST.

Amendment history: 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))

s 49-5 — Approval of GST religious groups

The Commissioner must approve 2 or more entities as a * GST religious group if: (a) the entities jointly apply, in the * approved form, for approval as a GST religious group; and (b) each of the entities * satisfies the membership requirements for that GST religious group; and (c) the application nominates one of the entities to be the * principal member for the group; and (d) the entity so nominated is an * Australian resident. A group of entities that is so approved is a GST religious group . Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Inserted by No 92 of 2000, Sch 1 item 8B | Sch 1 item 8C | Sch 1 item 8D | Sch 1 item 10A, 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 2006, Sch 5 item 110 | Sch 5 item 98, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 49-10 — Membership requirements of a GST religious group

An entity satisfies the membership requirements of a * GST religious group, or a proposed GST religious group, if: (a) the entity is * registered; and (b) the entity is endorsed as exempt from income tax under Subdivision 50 ‑ B of the * ITAA 1997; and (c) all the other members of the GST religious group or proposed GST religious group are so endorsed; and (d) the entity and all those other members are part of the same religious organisation; and (e) the entity is not a member of any other GST religious group.

Amendment history: Inserted by No 92 of 2000, Sch 1 item 8E, 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 49-30 — Supplies between members of GST religious groups

(1) A supply that a * member of a * GST religious group makes to another member of the same GST religious group is treated as if it were not a * taxable supply. (2) This section has effect despite section 9 ‑ 5 (which is about what are taxable supplies).

Amendment history: 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))

s 49-35 — Acquisitions between members of GST religious groups

(1) An acquisition that a * member of a * GST religious group makes from another member of the same GST religious group is treated as if it were not a * creditable acquisition. (2) This section has effect despite section 11 ‑ 5 (which is about what are creditable acquisitions).

Amendment history: 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))

s 49-40 — Adjustment events

(1) An * adjustment event cannot arise in relation to: (a) a supply that a * member of a * GST religious group makes to another member of the same GST religious group; or (b) an acquisition that a member of a GST religious group makes from another member of the same GST religious group. (2) This section has effect despite section 19 ‑ 10 (which is about what are adjustment events).

Amendment history: 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))

s 49-45 — Changes in the extent of creditable purpose

(1) An * adjustment cannot arise under Division 129 in relation to an acquisition that a * member of a * GST religious group makes from another member of the same GST religious group. (2) This section has effect despite section 129 ‑ 5 (which is about when adjustments can arise under Division 129).

Amendment history: 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))

s 49-50 — GST religious groups treated as single entities for certain purposes

(1) Despite sections 49 ‑ 35, 49 ‑ 40 and 49 ‑ 45, a * GST religious group is treated as a single entity, and not as a number of entities corresponding to the * members of the GST religious group, for the purposes of working out: (a) whether acquisitions or importations by a member are for a * creditable purpose; and (b) the amounts of any input tax credits to which the member is entitled; and (c) whether the member has any * adjustments; and (d) the amounts of any such adjustments. (2) This section has effect despite section 11 ‑ 25 (which is about the amount of input tax credits) and section 17 ‑ 10 (which is about the effect of adjustments on net amounts).

Amendment history: 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))

s 49-70 — Changing the membership etc. of GST religious groups

Changes made on application (1) The Commissioner must, if the * principal member of a * GST religious group applies to the Commissioner in the * approved form, do one or more of these (as requested in the application): (a) approve, as an additional * member of the GST religious group, another entity that * satisfies the membership requirements for the GST religious group; (b) revoke the approval of one of the members of the GST religious group as a member of the group; (c) approve another member of the GST religious group to replace the applicant as the principal member of the group. Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). Changes made without application (2) The Commissioner must revoke the approval of one of the * members of a * GST religious group if satisfied that the member does not * satisfy the membership requirements for the GST religious group. Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Inserted by No 92 of 2000, Sch 1 item 49 | Sch 1 item 8C | Sch 1 item 8D | Sch 1 item 10A, 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 2006, Sch 5 item 110 | Sch 5 item 99 | Sch 5 item 100, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 49-75 — Revoking the approval of GST religious groups

Revoking on application (1) The Commissioner must, if the principal member of a * GST religious group applies to the Commissioner in the * approved form, revoke the approval of the group as a GST religious group. Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). Revoking without application (2) The Commissioner must revoke the approval of the * GST religious group if satisfied that none of its members, or only one of its members, * satisfies the membership requirements for that GST religious group. Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Inserted by No 92 of 2000, Sch 1 item 49 | Sch 1 item 10A, 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 2006, Sch 5 item 110 | Sch 5 item 101 | Sch 5 item 102, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 49-80 — Notification by principal members

The principal member of a * GST religious group must notify the Commissioner of any circumstances under which the Commissioner must: (a) revoke the approval of one of the * members of the group under subsection 49 ‑ 70(2); or (b) revoke the approval of the group under subsection 49 ‑ 75(2). The notification may (in appropriate cases) be in the form of an application under subsection 49 ‑ 70(1) or 49 ‑ 75(1). The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred.

Amendment history: 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))

s 49-85 — Date of effect of approvals and revocations

(1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division. (2) The date of effect may be the day of the decision, or a day before or after that day. However, it must be a day on which, for all the * members of the * GST religious group in question, a tax period begins. Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Inserted by No 92 of 2000, Sch 1 item 10A, 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 2006, Sch 5 item 110 | Sch 5 item 103, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 49-90 — Notification by the Commissioner

The Commissioner must give notice of any decision that he or she makes under this Division: (a) if the decision relates to the approval of 2 or more entities as a * GST religious group—to the entity nominated in the application for approval to be the * principal member of the group; or (b) otherwise—to the principal member of the * GST religious group to which the decision relates.

Amendment history: 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))

s 50-1 — What this Division is about

Activities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent. Table of sections 50 ‑ 5 GST treatment of religious practitioners

Amendment history: Inserted by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent

s 50-5 — GST treatment of religious practitioners

If a * religious practitioner: (a) does an activity, or a series of activities: (i) in pursuit of his or her vocation as a religious practitioner; and (ii) as a member of a religious institution; and (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity; the * GST law applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner. Note: This will mean that such an activity will be an enterprise of the religious institution under subsection 9 ‑ 20(1) and not an enterprise of the religious practitioner.

Amendment history: Inserted by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent

s 51-1 — What this Division is about

Entities engaged in a joint venture can form a GST joint venture. The joint venture operator then deals with the GST liabilities and entitlements arising from the joint venture operator’s dealings on behalf of the participants in the joint venture. Note: Provisions for participants in GST joint ventures apply for the wine equalisation tax (see Subdivision 21 ‑ C of the Wine Tax Act) and the luxury car tax (see Subdivision 16 ‑ B of the A New Tax System (Luxury Car Tax) Act 1999 ).

Amendment history: Amended by No 176 of 1999, Sch 1 item 85, 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 59, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 7 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 74 of 2010, Sch 1 item 21, 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 4 item 3, 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 51-5 — Formation of GST joint ventures

(1) Two or more entities may become the * participants in a * GST joint venture if: (a) the joint venture is a joint venture for the exploration or exploitation of * mineral deposits, or for a purpose specified in the regulations; and (b) the joint venture is not a * partnership; and (d) each of those entities * satisfies the participation requirements for that GST joint venture; and (e) each of those entities agrees in writing to the * formation of the joint venture as a GST joint venture; and (ea) one of those entities, or another entity, is nominated, in that agreement, to be the * joint venture operator of the joint venture; and (eb) the nominated joint venture operator notifies the Commissioner, in the * approved form, of the formation of the joint venture as a GST joint venture; and (f) if the nominated joint venture operator is not a party to the joint venture agreement—the nominated joint venture operator satisfies the requirements of paragraphs 51 ‑ 10(c) and (f). Such a joint venture is a GST joint venture . (2) Not all of the entities that are engaged in, or intend to engage in, the joint venture need to become * participants in the * GST joint venture. (3) The * formation of the * GST joint venture takes effect from the start of the day specified in the notice under paragraph (1)(eb) (whether that day is before, on or after the day on which the entities decided to form the joint venture). (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the * joint venture operator of the * GST joint venture is required to give to the Commissioner a * GST return for the tax period in which the day specified in the notice occurs, the * formation of the GST joint venture takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 51 ‑ 75; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section.

Amendment history: Amended by No 177 of 1999, Sch 6 item 60 | Sch 6 item 61 | Sch 6 item 139, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended 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 2006, Sch 5 item 110 | Sch 5 item 104, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 74 of 2010, Sch 1 item 23 | Sch 1 item 24 | Sch 1 item 25 | Sch 1 item 26 | Sch 1 item 27 | Sch 1 item 28 | Sch 1 item 29 | Sch 1 item 51 | Sch 1 item 37 | Sch 1 item 44, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 51-7 — Participants in GST joint ventures

(1) A participant in a * GST joint venture is an entity that: (a) became a participant in the joint venture under section 51 ‑ 5 or was added to the joint venture under section 51 ‑ 70; and (b) * satisfies the participation requirements for the joint venture. (2) However, the entity is not a participant in the * GST joint venture if the entity has, since the last time the entity became such a participant: (a) left, or been removed from, the joint venture under section 51 ‑ 70; or (b) ceased to * satisfy the participation requirements for the joint venture. (3) The * joint venture operator of a * GST joint venture must notify the Commissioner, in the * approved form, if a * participant in the joint venture no longer * satisfies the participation requirements for the GST joint venture. (4) The notice must be given within 21 days after the * participant no longer * satisfies the participation requirements for the * GST joint venture. Note: Section 286 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

Amendment history: Inserted by No 74 of 2010, Sch 1 item 36 | Sch 1 item 39, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 51-10 — Participation requirements of a GST joint venture

An entity satisfies the participation requirements for a * GST joint venture, or a proposed GST joint venture, if the entity: (a) participates in, or intends to participate in, the joint venture; and (b) is a party to a joint venture agreement with all the other entities participating in, or intending to participate in, the joint venture; and (c) is * registered; and (f) accounts on the same basis as all those other participants.

Amendment history: Amended by No 176 of 1999, Sch 1 item 87 | Sch 1 item 88, 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 7 item 8 | Sch 7 item 9, 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 51-30 — Who is liable for GST

(1) GST payable on any * taxable supply or * taxable importation that the * joint venture operator of a * GST joint venture makes, on behalf of another entity that is a * participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) is payable by the joint venture operator; and (b) is not payable by the participant. Note: However, each participant may be jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444 ‑ 80 in Schedule 1 to the Taxation Administration Act 1953 ). (2) However, a supply that the * joint venture operator of a * GST joint venture makes is treated as if it were not a * taxable supply if: (a) it is made to another entity that is a * participant in the joint venture; and (b) the participant acquired the thing supplied for consumption, use or supply in the course of activities for which the joint venture was entered into. (3) This section has effect despite sections 9 ‑ 40 and 13 ‑ 15 (which are about liability for GST).

Amendment history: Amended by No 177 of 1999, Sch 6 item 51, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended 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 2006, Sch 5 item 3, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 74 of 2010, Sch 1 item 51, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 51-35 — Who is entitled to input tax credits

(1) If the * joint venture operator of a * GST joint venture makes a * creditable acquisition or * creditable importation, on behalf of another entity that is a * participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) the * joint venture operator is entitled to the input tax credit for the acquisition or importation; and (b) the participant is not entitled to the input tax credit on the acquisition or importation. (2) This section has effect despite sections 11 ‑ 20 and 15 ‑ 15 (which are about who is entitled to input tax credits).

Amendment history: Amended by No 177 of 1999, Sch 6 item 64 | Sch 6 item 65 | Sch 6 item 51, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended 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))

s 51-40 — Adjustments

(1) Any * adjustment relating to any supply, acquisition or importation that the * joint venture operator of a * GST joint venture makes, on behalf of another entity that is a * participant in the joint venture, in the course of activities for which the joint venture was entered into is to be treated as if: (a) the participant did not have the adjustment; and (b) the entity that is the joint venture operator at the time the adjustment arises had the adjustment. (2) This section has effect despite section 17 ‑ 10 (which is about the effect of adjustments on net amounts).

Amendment history: Amended by No 177 of 1999, Sch 6 item 66 | Sch 6 item 67 | Sch 6 item 68 | Sch 6 item 51, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended 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))

s 51-45 — Additional net amounts relating to GST joint ventures

(1) Division 17 applies to the * joint venture operator of a * GST joint venture as if the joint venture operator had an additional * net amount, relating to the joint venture, for each tax period. (2) The additional * net amount relating to the joint venture is worked out as if the joint venture operator: (a) is only liable for the GST on * taxable supplies that the joint venture operator makes, on behalf of another entity that is a * participant in the joint venture, in the course of activities for which the joint venture was entered into; and (b) is only entitled to the input tax credits for * creditable acquisitions or * creditable importations that the joint venture operator makes on behalf of another entity that is a participant in the joint venture, in the course of activities for which the joint venture was entered into; and (c) only has adjustments relating to supplies, acquisitions or importations that the joint venture operator makes, on behalf of another entity that is a participant in the joint venture, in the course of activities for which the joint venture was entered into. (2A) However, while an election made by the * joint venture operator under section 51 ‑ 52 has effect: (a) Division 17 applies to the joint venture operator as if the joint venture operator had an additional * net amount, relating to all the * GST joint ventures for which the joint venture operator is the joint venture operator, for each tax period; and (b) that additional net amount is worked out by aggregating what would be the additional * net amounts relating to each GST joint venture under subsection (2) if that subsection applied. (3) This section has effect despite sections 17 ‑ 5 and 17 ‑ 10 (which are about net amounts and adjustments).

Amendment history: Amended by No 177 of 1999, Sch 6 item 69, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 7 item 12, 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 51-50 — GST returns relating to GST joint ventures

(1) The * joint venture operator of a * GST joint venture must, in relation to each * GST joint venture of the joint venture operator, give to the Commissioner a * GST return for each tax period applying to the joint venture operator. (2) However, while an election made by the * joint venture operator under section 51 ‑ 52 has effect, the joint venture operator must, in relation to all the * GST joint ventures for which the joint venture operator is the joint venture operator, give to the Commissioner a single * GST return for each tax period applying to the joint venture operator. (3) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Amended by No 92 of 2000, Sch 7 item 13 | Sch 7 item 14, 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

s 51-52 — Consolidation of GST returns relating to GST joint ventures

Electing to consolidate GST returns (1) The * joint venture operator of 2 or more * GST joint ventures may, by notifying the Commissioner in the * approved form, elect to give to the Commissioner consolidated * GST returns relating to all the GST joint ventures of the joint venture operator. (2) The election takes effect on the day specified in the notice. However, the day specified must be the first day of a tax period applying to the * joint venture operator that has not already ceased when the notice is given. Withdrawal of elections (3) The * joint venture operator may, by notifying the Commissioner in the * approved form, withdraw the election. (4) The withdrawal takes effect on the day specified in the notice. However, the day specified: (a) must be the first day of a tax period applying to the * joint venture operator that has not already ceased when the notice is given; and (b) must not be a day occurring earlier than 12 months after the election took effect. Disallowance of elections (5) The Commissioner may disallow the election if the Commissioner is satisfied that the * joint venture operator has a history of failing to comply with the joint venture operator’s obligations (either as a joint venture operator or in any other capacity) under a * taxation law. Note: Disallowing an election is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (6) The disallowance is taken to have had effect from the start of the tax period in which the disallowance occurs.

Amendment history: Inserted by No 92 of 2000, Sch 7 item 12 | Sch 7 item 13 | Sch 7 item 33, 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 2006, Sch 5 item 110 | Sch 5 item 105, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 51-55 — Payments of GST relating to GST joint ventures

(1) If the * assessed net amount relating to one or more * GST joint ventures for a tax period is greater than zero: (a) the * joint venture operator of that GST joint venture or those GST joint ventures must pay that assessed net amount to the Commissioner; and (b) Division 33 applies to payment of that amount as if it were a payment the joint venture operator was obliged to make under section 33 ‑ 3 or 33 ‑ 5 (as the case requires). (2) This section has effect despite Division 33 (which is about payments of GST).

Amendment history: Amended by No 92 of 2000, Sch 7 item 15 | Sch 7 item 16, 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 12, 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 70 | Sch 1 item 71, 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 51-60 — Refunds relating to GST joint ventures

If the * assessed net amount relating to one or more * GST joint ventures for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that assessed net amount (expressed as a positive amount) to the * joint venture operator of that GST joint venture or those GST joint ventures. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the operator. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the operator owes 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.

Amendment history: Repealed and substituted by No 179 of 1999, Sch 18 item 4, 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 7 item 17 | Sch 7 item 18, 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 2006, Sch 5 item 106, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, Sch 1 item 72 | Sch 1 item 73, 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 8, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3)

s 51-70 — Changing the participants etc. of GST joint ventures

(1) The following actions may be taken in relation to a * GST joint venture: (a) the * joint venture operator of the joint venture may, with the written agreement of an entity that * satisfies the participation requirements of the GST joint venture, add the entity to the joint venture; (b) the joint venture operator may: (i) if the joint venture operator is a * participant in the joint venture—leave the joint venture; or (ii) remove from the joint venture a participant in the joint venture; (c) another entity, nominated by the participants in the joint venture, that satisfies the requirements of paragraphs 51 ‑ 10(c) and (f) may become the joint venture operator; (d) the joint venture operator may dissolve the joint venture; by notice given to the Commissioner, in the * approved form, by the joint venture operator, or (if subparagraph (b)(i) or paragraph (c) applies) by the new joint venture operator of the joint venture. (2) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (3) However, if the notice was given to the Commissioner after the day by which the * joint venture operator of the joint venture, or the entity nominated to be the new joint venture operator of the joint venture, is required to give to the Commissioner a * GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 51 ‑ 75; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. (4) A * GST joint venture is taken to be dissolved if: (a) an entity ceases to be the * joint venture operator of the joint venture, and no other entity becomes the joint venture operator of the joint venture with effect from the day after the previous joint venture operator ceased to be the joint venture operator; or (b) there are no longer 2 or more * participants in the joint venture. (5) A notice that another entity has become the * joint venture operator of the * GST joint venture must be given to the Commissioner within 21 days after the other entity became the joint venture operator. Note: Section 286 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

Amendment history: Amended by No 177 of 1999, Sch 6 item 71 | Sch 6 item 72, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended 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 2006, Sch 5 item 110 | Sch 5 item 107 | Sch 5 item 108, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Repealed and substituted by No 74 of 2010, Sch 1 item 51 | Sch 1 item 44, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 51-75 — Approval of early day of effect of forming, changing etc. GST joint ventures

(1) If an entity that gives a notice to the Commissioner under paragraph 51 ‑ 5(1)(eb) or subsection 51 ‑ 70(1) applies, in the * approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 51 ‑ 5(4) or 51 ‑ 70(3), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval 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 give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 109, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Repealed and substituted by No 74 of 2010, Sch 1 item 28 | Sch 1 item 51 | Sch 1 item 42 | Sch 1 item 44, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 51-110 — Adjustments after you cease to be a participant in a GST joint venture

(1) If you cease to be a participant in a GST joint venture, any * adjustment that arises afterwards in relation to a supply, acquisition or importation that the * joint venture operator made on your behalf in the course of activities for which the joint venture was entered into (other than a supply covered by subsection 51 ‑ 30(2)): (a) is an adjustment that you have; and (b) is not an adjustment of the entity that is or was the joint venture operator. (2) This section has effect despite section 51 ‑ 40 (which is about who has adjustments for a GST joint venture).

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, 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 100, 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 51-115 — Changes in extent of creditable purpose after you cease to be a member of a GST joint venture

(1) If: (a) while you were a * participant in a * GST joint venture, you acquired or imported a thing by the joint venture operator acquiring or importing it on your behalf; and (b) you cease to be a participant in the GST joint venture; then, when applying section 129 ‑ 40 for the first time after that cessation, the * intended or former application of the thing is the extent of * creditable purpose last used to work out: (c) under section 51 ‑ 35, the amount of the input tax credit to which the * joint venture operator was entitled for the acquisition or importation; or (d) under section 51 ‑ 40, the amount of any * adjustment the joint venture operator had under Division 129 in relation to the acquisition or importation. (2) If: (a) while you were a * participant in a * GST joint venture, you acquired or imported a thing by the joint venture operator acquiring or importing it on your behalf; and (b) you have ceased to be a participant in the GST joint venture; and (c) you have an * adjustment under Division 129 in relation to the acquisition or importation; then, for the purposes of working out the full input tax credit in section 129 ‑ 70 or 129 ‑ 75, you are taken not to have been a participant of a GST joint venture when you acquired or imported the thing.

Amendment history: Inserted by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 12 of 2012, Sch 6 item 101 | Sch 6 item 102, 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 54-1 — What this Division is about

A branch of a registered entity can be separately registered as a GST branch. Separate GST returns are given, and separate payments and refunds of GST are made, in respect of the branch.

s 54-5 — Registration of GST branches

(1) The Commissioner must * register a branch of a * registered entity if: (a) the registered entity applies, in the * approved form, for registration of the branch; and (b) the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to: (i) the nature of the activities carried on through the branch; or (ii) the location of the branch; and (c) the Commissioner is satisfied that the registered entity is * carrying on an * enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application. A branch that is so registered is a GST branch . (2) A branch of a * registered entity can be registered as a * GST branch without all or any of the other branches of the entity being so registered. (3) However, a branch of a * registered entity cannot be registered as a * GST branch if the registered entity is a * member of a * GST group. Note: Refusing an application for registration under this section 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 112, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 54-10 — The date of effect of registration of a GST branch

The Commissioner must decide the date from which * registration as a * GST branch takes effect. However, the date of effect must not be a day before: (a) the day specified in the application for that purpose; or (b) if the branch is being registered only because it is intended that an * enterprise be * carried on through the branch—the date of effect must not be a day before the day specified, in the application, as the day from which it is intended to carry on the enterprise through the branch. Note: Deciding the date of effect of registration as a GST branch 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 113, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 54-15 — GST branch registration number

If the Commissioner * registers a * GST branch, the Commissioner must notify the registered entity of the branch’s * GST branch registration number.

Amendment history: Amended by No 156 of 2000, Sch 7 item 1 | Sch 7 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))

s 54-40 — Additional net amounts relating to GST branches

(1) If an entity (the parent entity ) has a * GST branch, Division 17 applies to the parent entity as if it had an additional * net amount, relating to the branch, for each tax period. (2) The additional * net amount relating to the branch is worked out as if the branch were a separate entity and as if: (a) all the supplies, acquisitions and importations made through the branch were made by that separate entity; and (b) all the * adjustments that the parent entity has arising from such supplies, acquisitions and importations were adjustments that the branch has; and (c) all transfers of anything by the branch to the parent entity (including any other branch of the parent entity), that would have been supplies made by the branch if it were an entity, were supplies made by the separate entity; and (d) all transfers of anything by the parent entity (including any other branch of the parent entity) to the branch, that would have been acquisitions made by the branch if it were an entity, were acquisitions made by the separate entity; and (e) all adjustments that the branch would have had, if it were an entity, relating to the supplies and acquisitions it would have made as mentioned in paragraphs (c) and (d), were adjustments that the branch had. (3) This section has effect despite sections 17 ‑ 5 and 17 ‑ 10 (which are about net amounts and adjustments).

s 54-45 — Net amounts of parent entities

(1) If an entity (the parent entity ) has a * GST branch, the parent entity’s * net amount is worked out as if: (a) all the supplies, acquisitions and importations made through any GST branch of the parent entity were not supplies for which the parent entity is liable for GST, or acquisitions or importations for which the parent entity is entitled to input tax credits; and (b) the parent entity does not have any * adjustments arising from such supplies, acquisitions and importations; and (c) all transfers of anything by the parent entity to any GST branch of the parent entity, that would have been supplies made to the branch if it were an entity, were supplies made by the parent entity; and (d) all transfers of anything by any GST branch of the parent entity to the parent entity, that would have been acquisitions made from the branch if it were an entity, were acquisitions made by the parent entity; and (e) all adjustments that the parent entity would have had, if the GST branches of the parent entity were entities, relating to the supplies and acquisitions the parent entity would have made as mentioned in paragraphs (c) and (d), were adjustments that the parent entity had. (2) However, the parent entity has no * net amount under this section if all the * enterprises that it * carries on are carried on through its * GST branches. (3) This section has effect despite sections 17 ‑ 5 and 17 ‑ 10 (which are about net amounts and adjustments).

s 54-50 — Tax invoices and adjustment notes

(1) The * GST branch registration number of a * GST branch must be set out in: (a) any * tax invoice relating to a * taxable supply made through that GST branch; and (b) any * adjustment note for a * decreasing adjustment that arose from the occurrence of an * adjustment event relating to a * taxable supply made through that GST branch; and (c) any * third party adjustment note for a decreasing adjustment under section 134 ‑ 5 that relates to a taxable supply made through that GST branch. (2) This section has effect despite sections 29 ‑ 70 and 29 ‑ 75 (which are about tax invoices and adjustment notes), and section 134 ‑ 20 (which is about third party adjustment notes).

Amendment history: Amended by No 21 of 2010, Sch 1 item 8 | Sch 1 item 9 | Sch 1 item 23, effective Sch 1 (items 1, 2, 4–9, 12–23, 29) and Sch 2 (items 1, 3): 24 Mar 2010 (s 2(1) items 2, 4, 6) Sch 1 (items 3, 10, 11) and Sch 2 (item 2): 24 Mar 2010 (s 2(1) items 3, 5, 8)

s 54-55 — GST returns relating to GST branches

(1) An entity must, in relation to each * GST branch of the entity, give to the Commissioner a * GST return for each tax period applying to the entity. (3) The entity must still give a * GST return under section 31 ‑ 5, unless all the * enterprises that it * carries on are carried on through its * GST branches. (4) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Amended by No 73 of 2001, Sch 5 item 13 | Sch 5 item 14, 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 54-60 — Payments of GST relating to GST branches

(1) If an entity has a * GST branch and the * assessed net amount relating to the * GST branch for a tax period is greater than zero: (a) the entity must pay that assessed net amount to the Commissioner; and (b) Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33 ‑ 3 or 33 ‑ 5 (as the case requires). (2) This section has effect despite Division 33 (which is about payments of GST).

Amendment history: Amended by No 73 of 2001, 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 74 | Sch 1 item 75, 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 54-65 — Refunds relating to GST branches

If an entity has a * GST branch and the * assessed net amount relating to the * GST branch for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that assessed net amount (expressed as a positive amount) to the entity. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the entity. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the entity owes 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.

Amendment history: Repealed and substituted 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 114, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, Sch 1 item 76 | Sch 1 item 77, 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 9, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3)

s 54-70 — When an entity must apply for cancellation of registration of a GST branch

(1) If an entity has a * GST branch and the entity is not * carrying on any * enterprise through the branch, the entity must apply to the Commissioner in the * approved form for cancellation of the * registration of the branch. (2) The entity must lodge its application within 21 days after the day on which it ceased to * carry on any * enterprise through the branch.

s 54-75 — When the Commissioner must cancel registration of a GST branch

(1) The Commissioner must cancel the * registration of a * GST branch of an entity if: (a) the entity has applied for cancellation of registration in the * approved form; and (b) at the time it applied, the branch had been registered for at least 12 months. Note: Refusing to cancel the registration of a GST branch 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 the * registration of a * GST branch of the entity (even if the entity has not applied for cancellation of the registration) if: (a) the Commissioner is satisfied that the entity is not * carrying on an * enterprise through the branch; and (b) the Commissioner believes on reasonable grounds that the entity is unlikely to carry on an enterprise through the branch for at least 12 months. Note: Cancelling the registration of a GST branch 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 the entity of any decision he or she makes in relation to it under this section. If the Commissioner decides to cancel the * registration, the notice must specify the date of effect of the cancellation.

Amendment history: Amended by No 156 of 2000, Sch 7 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 73 of 2006, Sch 5 item 110 | Sch 5 item 115 | Sch 5 item 116, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 54-80 — The date of effect of cancellation of registration of a GST branch

The Commissioner must decide the date on which the cancellation of the * registration of a * GST branch of an entity under subsection 54 ‑ 75(1) or (2) 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 the registration of a GST branch 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 117, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 54-85 — Application of Subdivision 25 ‑ B

Subdivision 25 ‑ B does not apply to the cancellation of the * registration of a * GST branch.

s 54-90 — Effect on GST branches of cancelling the entity’s registration

If an entity’s * registration is cancelled, the registration of any * GST branches of the entity ceases to have effect from the day the cancellation takes effect.

s 57-1 — What this Division is about

This Division effectively makes resident agents acting for non ‑ residents responsible for the GST consequences of what the non ‑ residents do through their resident agents.

s 57-5 — Who is liable for GST

(1) GST payable on a * taxable supply or * taxable importation made by a * non ‑ resident through a * resident agent: (a) is payable by the agent; and (b) is not payable by the non ‑ resident. (2) This section has effect despite sections 9 ‑ 40 and 13 ‑ 15 (which are about liability for GST). (3) However, this section does not apply to a * taxable supply if: (a) apart from this section, the * non ‑ resident would not be liable to pay GST on the supply; or (b) the non ‑ resident makes the supply through an * enterprise that the non ‑ resident * carries on in the indirect tax zone.

Amendment history: Amended by No 52 of 2016, Sch 2 item 5 | Sch 2 item 5A | Sch 2 item 57, 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 57-7 — Agreement to apply this Division to all supplies through a resident agent

(1) Subsection 9 ‑ 26(1) does not apply to a supply made by a * non ‑ resident through a * resident agent if: (a) section 57 ‑ 5 would apply to the supply if that subsection did not apply to the supply; and (b) the non ‑ resident and the agent have agreed in writing that that subsection will not apply to any supplies made by the non ‑ resident through the agent; and (c) the supply is made no earlier than: (i) if the agreement specifies a time (not earlier than the start of the day the agreement is made) as the time the agreement takes effect—that time; or (ii) otherwise—the start of the day the agreement is made. Note: An agreement under paragraph (1)(b) prevents subsection 9 ‑ 26(1) having the effect that the supply would not be connected with the indirect tax zone (that subsection could otherwise result in the GST on the supply being reverse charged to the recipient under Division 84). (2) If the * recipient of the supply is an * Australian ‑ based business recipient, the recipient must be given a notice in the * approved form by: (a) if the agreement referred to in paragraph (1)(b) specifies that the * non ‑ resident is to give the notice—the non ‑ resident; or (b) otherwise—the * resident agent. (3) The notice must be given no later than 7 days after the earlier of: (a) the first day any of the * consideration for the supply is provided; or (b) the day on which an * invoice for the supply is issued. Note: Subsection 286 ‑ 75(7) in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of subsection (2) or this subsection. (4) If the * non ‑ resident and the agent agree in writing to terminate the agreement referred to in paragraph (1)(b), this section ceases to apply: (a) if the agreement to terminate specifies a time (not earlier than the start of the day the agreement to terminate is made) as the time the termination takes effect—at that time; or (b) otherwise—at the start of the day the agreement to terminate is made.

Amendment history: Inserted by No 52 of 2016, Sch 2 item 9, 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 57-10 — Who is entitled to input tax credits

(1) If a * non ‑ resident makes a * creditable acquisition or * creditable importation through a * resident agent: (a) the agent is entitled to the input tax credit on the acquisition or importation; and (b) the non ‑ resident is not entitled to the input tax credit on the acquisition or importation. (2) This section has effect despite sections 11 ‑ 20 and 15 ‑ 15 (which are about who is entitled to input tax credits).

s 57-15 — Adjustments

(1) Any * adjustment that a * non ‑ resident has relating to a supply, acquisition or importation made through a * resident agent is to be treated as if: (a) the non ‑ resident did not have the adjustment; and (b) the agent had the adjustment. (2) This section has effect despite section 17 ‑ 10 (which is about the effect of adjustments on net amounts).

s 57-20 — Resident agents are required to be registered

(1) A * resident agent who is acting as agent for a * non ‑ resident is required to be registered if the non ‑ resident is * registered or * required to be registered. (2) The section has effect despite section 23 ‑ 5 (which is about who is required to be registered).

s 57-25 — Cancellation of registration of a resident agent

(1) The Commissioner must cancel the * registration of a * resident agent if the Commissioner is satisfied that the resident agent is not * required to be registered. Note: Cancelling the registration of a resident agent 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 notify the * resident agent of the cancellation. (3) Sections 25 ‑ 50 and 25 ‑ 55 do not apply to the cancellation of the * registration of a * resident agent.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 118, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 57-30 — Notice of cessation of agency

A * resident agent who ceases to act as agent for a * non ‑ resident must notify the Commissioner of that cessation, in the * approved form, within 14 days after so ceasing to act.

s 57-35 — Tax periods of resident agents

(1) If you are a * resident agent who is acting as agent for a * non ‑ resident, the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non ‑ resident’s * GST turnover meets the * tax period turnover threshold. 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) This section has effect in addition to section 27 ‑ 15 (which is about determination of one month tax periods).

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 119 | Sch 5 item 120, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2007, Sch 2 item 18, effective 21 June 2007

s 57-40 — GST returns for non ‑ residents

(1) A * non ‑ resident is not required to give a * GST return for a tax period if: (a) the non ‑ resident’s * net amount for the tax period is zero; or (b) the only * taxable supplies or * taxable importations that the non ‑ resident made that are attributable to the tax period are taxable supplies or taxable importations made through a * resident agent. (2) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

s 57-45 — Resident agents giving GST returns

If you are a * resident agent acting for a * non ‑ resident, subsection 31 ‑ 15(2) does not apply to you in relation to a tax period if, during the tax period: (a) the non ‑ resident made * taxable supplies, or supplies that would have been taxable supplies had they not been * GST ‑ free or * input taxed, through you as agent; or (b) the non ‑ resident made * creditable acquisitions through you as agent.

s 57-50 — Non ‑ residents that belong to GST groups

This Division does not apply in relation to a * non ‑ resident that is a * member of a * GST group.

s 58-1 — What this Division is about

This Division sets out how to ascribe activities of a representative of an incapacitated entity between the representative and the incapacitated entity for GST purposes. In particular, supplies, acquisitions and importations, and associated acts and omissions, by the representative are, in most cases, treated as having been by the incapacitated entity. This ensures that a transaction by the representative has the same consequences under the GST law as if the incapacitated entity had no representative. However, in most cases, GST ‑ related liabilities and entitlements are allocated to the representative for transactions that are within the scope of the representative’s responsibility or authority. Note: This Division does not apply to a representative to the extent that paragraph 105 ‑ 5(1)(a) (which is about supplies by creditors in satisfaction of debts) will apply to its supplies. See section 58 ‑ 95.

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 142 of 2012, Sch 2 item 1, effective Sch 2: 28 Sept 2012 (s 2(1) item 2)

s 58-5 — General principle for the relationship between incapacitated entities and their representatives

(1) Subject to this Division, any supply, acquisition or importation by an entity in the capacity of a * representative of another entity that is an * incapacitated entity is taken to be a supply, acquisition or importation by the other entity. (2) Subject to this Division, any other act, or any omission, of an entity in the capacity of a * representative of another entity that is an * incapacitated entity is taken to be an act or omission of the other entity, but only for the purposes of determining, for the purposes of the * GST law: (a) whether a supply or importation is a * taxable supply or * taxable importation, or the amount of GST payable on the supply or importation; or (b) whether an acquisition or importation is a * creditable acquisition or * creditable importation, or the amount of the input tax credit for the acquisition or importation; or (c) whether an * adjustment arises in relation to a supply, acquisition or importation, or the amount of such an adjustment. (3) To avoid doubt, if the other entity ceases to be an * incapacitated entity, this section continues to apply in relation to the supply, acquisition or importation, or to the act or omission, after the other entity ceases to be an incapacitated entity. (4) To avoid doubt, to the extent that an act or omission referred to in subsection (2) relates to deciding to * account on a cash basis, that subsection does not apply for the purposes of determining, for the purposes of the * GST law, whether an * adjustment arises under Division 21 in relation to a supply or acquisition.

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-10 — Circumstances in which representatives have GST ‑ related liabilities and entitlements

General rule (1) A * representative of an * incapacitated entity: (a) is liable to pay any GST that the incapacitated entity would, but for this section or section 48 ‑ 40, be liable to pay on a * taxable supply or a * taxable importation; and (b) is entitled to any input tax credit that the incapacitated entity would, but for this section or section 48 ‑ 45, be entitled to for a * creditable acquisition or a * creditable importation; and (c) has any * adjustment that the incapacitated entity would, but for this section or section 48 ‑ 50, have; to the extent that the making of the supply, importation or acquisition to which the GST, input tax credit or adjustment relates is within the scope of the representative’s responsibility or authority for managing the incapacitated entity’s affairs. Exceptions for certain taxable supplies (2) This section does not apply to the GST payable on a * taxable supply to the extent that one or more of the following apply: (a) the * incapacitated entity received the * consideration for the supply before the * representative became a representative of the incapacitated entity; (b) if, under Division 83 or section 84 ‑ 5 or 86 ‑ 5, the GST is payable by the recipient of the supply—the incapacitated entity provided the consideration for the supply before the representative became a representative of the incapacitated entity; (c) if: (i) the supply is a supply for which a * voucher to which Division 100 applies is redeemed; and (ii) the incapacitated entity supplied the voucher before the representative became a representative of the incapacitated entity; the consideration for the supply referred to in subparagraph (i) does not exceed the consideration provided for the incapacitated entity’s supply of the voucher. Exception for certain creditable acquisitions (3) This section does not apply to an input tax credit for a * creditable acquisition to the extent that the * incapacitated entity provided the * consideration for the acquisition before the * representative became a representative of the incapacitated entity. Exceptions for certain adjustments (4) This section does not apply to an * adjustment to the extent that one or more of the following apply: (a) if the adjustment relates to a supply—the * incapacitated entity received the * consideration for the supply before the * representative became a representative of the incapacitated entity; (b) if the adjustment relates to an acquisition—the incapacitated entity provided the consideration for the supply before the representative became a representative of the incapacitated entity; (c) the adjustment would not be attributable to a tax period applying to the representative in the capacity of a representative of the incapacitated entity. Incapacitated entity not liable to pay GST etc. (5) An * incapacitated entity or, if the incapacitated entity is a * member of a * GST group, the * representative member of that group: (a) is not liable to pay the GST on a * taxable supply or a * taxable importation to the extent that a * representative of the incapacitated entity is liable under this section to pay the GST on the supply or importation; and (b) is not entitled to the input tax credit for a * creditable acquisition or a * creditable importation to the extent that a representative of the incapacitated entity is entitled under this section to the input tax credit for the acquisition or importation; and (c) does not have an * adjustment to the extent that a representative of the incapacitated entity has the adjustment under this section. Other (6) This section has effect despite sections 9 ‑ 40, 11 ‑ 20, 13 ‑ 15, 15 ‑ 15, 83 ‑ 5, 84 ‑ 10 and 86 ‑ 5 and subsections 48 ‑ 40(1) and (1A), 48 ‑ 45(1) and 48 ‑ 50(1) (which are about who is liable for GST, and who is entitled to input tax credits).

Amendment history: Inserted by No 118 of 2009, Sch 1 item 58, 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 1 item 32, 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 52 of 2016, Sch 1 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 76 of 2017, Sch 1 item 4 | Sch 1 item 5, effective 27 June 2017 (s 2(1) item 1)

s 58-15 — Adjustments for bad debts

(1) For the purposes of determining whether an * adjustment arises under section 21 ‑ 5 or 21 ‑ 15 for the whole or a part of a debt relating to a * taxable supply or * creditable acquisition for which a * representative of an * incapacitated entity is liable to pay GST, or is entitled to an input tax credit, under section 58 ‑ 10: (a) the adjustment cannot arise if, when the whole or part of the debt is written off, or has been * overdue for 12 months, the representative * accounts on a cash basis; but (b) it does not matter whether the incapacitated entity accounts on a cash basis at that or any other time. (2) This section has effect despite subsections 21 ‑ 5(2) and 21 ‑ 15(2) (which preclude adjustments for bad debts when accounting on a cash basis).

Amendment history: Inserted by No 118 of 2009, Sch 1 item 24, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-20 — Representatives are required to be registered

(1) A * representative of an * incapacitated entity is required to be registered in that capacity if the incapacitated entity is * registered or * required to be registered. (2) This section has effect despite section 23 ‑ 5 (which is about who is required to be registered).

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-25 — Cancellation of registration of a representative

(1) The Commissioner must cancel the * registration of a * representative of an * incapacitated entity if the Commissioner is satisfied that the representative is not * required to be registered in that capacity. Note: Cancelling the registration of a representative 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 notify the * representative of the cancellation. (3) Sections 25 ‑ 50 and 25 ‑ 55 do not apply to the cancellation of the * registration of a * representative of an * incapacitated entity.

Amendment history: Inserted by No 118 of 2009, Sch 1 item 47 | Sch 1 item 51, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-30 — Notice of cessation of representation

A * representative who ceases to be a representative of an * incapacitated entity must notify the Commissioner of that cessation, in the * approved form, within 21 days after so ceasing.

Amendment history: Inserted by No 118 of 2009, Sch 1 item 52, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-35 — Tax periods of representatives

(1) If a * representative of an * incapacitated entity is * required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity. (2) This section has effect despite Division 27 (which is about how to work out the tax periods that apply).

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-40 — Effect on attribution rules of not accounting on a cash basis

(1) If: (a) a * representative of an * incapacitated entity does not * account on a cash basis; and (b) because of section 58 ‑ 10, all or part of the amount of GST payable on a * taxable supply is payable by the representative, or the representative is entitled to all or part of the input tax credit for a * creditable acquisition; then, to the extent that, but for this section, the GST or input tax credit would be attributable to a tax period that ended before the representative became a representative of the incapacitated entity, the GST or input tax credit is instead attributable to the first tax period applying to the representative in that capacity. (2) This section has effect despite sections 29 ‑ 5 and 29 ‑ 10 (which are about attribution of GST on taxable supplies and of input tax credits for creditable acquisitions).

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-45 — GST returns for representatives of incapacitated entities

(1) If an individual is appointed as a * representative of 2 or more * incapacitated entities, the individual may give to the Commissioner one * GST return for a tax period in respect of the entities if the entities are * members of the same * GST group. (2) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-50 — Representatives to give GST returns for incapacitated entities

(1) A * representative of an * incapacitated entity must give to the Commissioner a * GST return for a tax period applying to the incapacitated entity if: (a) the incapacitated entity has failed to give to the Commissioner a GST return for a tax period; and (b) the Commissioner, in writing, directs the representative to give to the Commissioner a GST return. Note: Deciding to direct a representative of an incapacitated entity to give to the Commissioner a GST return is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The tax period may be any tax period applying to the * incapacitated entity, including: (a) a tax period that ends before the * representative became a representative of the incapacitated entity; and (b) a tax period that starts after the representative became a representative of the incapacitated entity. (3) The * GST return by the * representative: (a) must be in accordance with the requirements of Division 31 as they would apply in relation to the * incapacitated entity except to the extent that the direction under paragraph (1)(b) modifies those requirements; and (b) must be given to the Commissioner within the period specified in the direction. (4) Without limiting the matters that the Commissioner may take into account in deciding whether to give a direction under paragraph (1)(b), the Commissioner must take into account: (a) the likelihood of a dividend to unsecured creditors of the * incapacitated entity being declared, and the likely amounts of any such dividend; and (b) the likelihood that, if the Commissioner were given the * GST return, it would reveal a liability to pay an amount to the Commissioner under the * GST law; and (c) the availability of books and records that would make it possible to prepare the GST return; and (d) the likelihood that the cost to the * representative of preparing the GST return would be covered by the incapacitated entity’s assets without resulting in an unreasonable impact on the other creditors of the incapacitated entity. (5) The * incapacitated entity is taken to have complied with Division 31 in relation to giving a * GST return for a tax period if the * representative gives to the Commissioner a return for the tax period in accordance with this section. (6) A direction under paragraph (1)(b) is not a legislative instrument. (7) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Inserted by No 118 of 2009, Sch 1 item 41 | Sch 1 item 47, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-55 — Incapacitated entities not required to give GST returns in some cases

(1) An * incapacitated entity is not required to give a * GST return for a tax period if: (a) the entity’s * net amount for the tax period is zero; and (b) the entity does not have an * increasing adjustment that is attributable to the tax period; and (c) the entity is not liable for GST that is attributable to the tax period. (2) This section has effect despite section 31 ‑ 5 (which is about who must give GST returns).

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-60 — Representative to notify Commissioner of certain liabilities etc.

(1) A * representative of an * incapacitated entity must notify the Commissioner, in the * approved form, of an amount of GST for which the entity is liable, or an * increasing adjustment that the entity has, if: (a) the representative becomes aware, or could reasonably be expected to have become aware, of the amount of GST, or the adjustment; and (b) the amount of GST, or the adjustment, has not been taken into account in any * GST return that has been given to the Commissioner; and (c) the Commissioner has not been previously notified of the amount of GST, or the adjustment, under this section. Note: Section 286 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. (2) The notification must be given to the Commissioner before the day on which the * representative declares a dividend to unsecured creditors of the * incapacitated entity. (3) This section does not apply if the * representative is a representative of a kind that does not have the capacity to declare dividends to unsecured creditors of the * incapacitated entity. (4) This section does not apply in circumstances determined by the Commissioner under subsection (5). (5) The Commissioner may, by legislative instrument, determine circumstances in which this section does not apply.

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-65 — Money available to meet representative’s liabilities

A * representative of an * incapacitated entity who is liable to pay an amount because of this Division is authorised and required to apply any money which the representative receives in his or her capacity as that representative in order to pay the liability.

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-70 — Protection for actions of representative

A * representative of an * incapacitated entity is not liable to civil or criminal proceedings in relation to an act done, or omitted to be done, in good faith, in the performance or purported performance, or exercise or purported exercise, of the representative’s duties or powers under, or in relation to, the * GST law.

Amendment history: Inserted by No 118 of 2009, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 58-95 — Division does not apply to the extent that the representative is a creditor of the incapacitated entity

This Division does not apply in relation to a * representative of an entity to the extent that paragraph 105 ‑ 5(1)(a) will apply to a supply by the representative of the entity’s property. Note: For example, if the representative: (a) is a mortgagee in possession of the entity’s property; and (b) is not a representative of the entity for any other reason; the representative need not register under section 58 ‑ 20 if it will supply that property in or towards the satisfaction of a debt owed to it by the entity.

Amendment history: Inserted by No 142 of 2012, Sch 2 item 1 | Sch 2 item 3, effective Sch 2: 28 Sept 2012 (s 2(1) item 2)

s 60-1 — What this Division is about

This Division enables input tax credits to arise in some circumstances in which acquisitions and importations are made before a company is in existence.

s 60-5 — Input tax credit for acquisitions and importations before establishment

(1) If you make a * creditable acquisition that is a * pre ‑ establishment acquisition, or a * creditable importation that is a * pre ‑ establishment importation, relating to a * company before it is in existence: (a) you are not entitled to the input tax credit on the acquisition or importation; and (b) once the company is in existence, it is entitled to the input tax credit on the acquisition or importation. (2) This section has effect despite sections 11 ‑ 20 and 15 ‑ 15 (which are about who is entitled to input tax credits).

Amendment history: Amended by No 41 of 2005, Sch 10 item 3, effective Schedule 10 (items 1–14): Royal Assent

s 60-10 — Registration etc. not needed for input tax credits

(1) If you make a * pre ‑ establishment acquisition, the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable acquisition. (2) If you make a * pre ‑ establishment importation, the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable importation. (3) This section has effect despite sections 11 ‑ 5 and 15 ‑ 5 (which are about what are creditable acquisitions and creditable importations).

s 60-15 — Pre ‑ establishment acquisitions and importations

(1) An acquisition that you make is a pre ‑ establishment acquisition , and an importation that you make is a pre ‑ establishment importation , if: (a) you do not * apply the thing acquired or imported for any purpose other than for a * creditable purpose relating to a * company not yet in existence; and (b) the company comes into existence, and becomes * registered, within 6 months after the acquisition or importation; and (c) you become a member, officer or employee of the company; and (d) in the case of an acquisition—you have been fully reimbursed by the company for the * consideration you provided for the acquisition; and (e) in the case of an importation—you have been fully reimbursed by the company: (i) for the * assessed GST paid on the importation; and (ii) for the cost of acquiring or producing the thing imported. (2) However, the acquisition or importation is not a pre ‑ establishment acquisition or a pre ‑ establishment importation if: (a) you are entitled to an input tax credit for the acquisition or importation; or (b) the company acquires the thing acquired or imported, and that acquisition by the company is a * creditable acquisition.

Amendment history: Amended by No 41 of 2005, Sch 10 item 4, effective Schedule 10 (items 1–14): Royal Assent | Amended 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)