Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 14131–17214

of residential premises
40‑70 Supplies of residential premises by way of long‑term lease
40‑75 Meaning of new residential premises
Subdivision 40‑D—Precious metals
40‑100 Precious metals
Subdivision 40‑E—School tuckshops and canteens
40‑130 School tuckshops and canteens
Subdivision 40‑F—Fund‑raising events conducted by charities etc.
40‑160 Fund‑raising events conducted by charities etc.
40‑165 Meaning of fund‑raising event
Subdivision 40‑G—Inbound intangible consumer supplies
40‑180 Inbound intangible consumer supplies
Part 3‑2—Non‑taxable importations
Division 42—Non‑taxable importations
42‑1 What this Division is about
42‑5 Non‑taxable importations—Schedule 4 to the Customs Tariff Act 1995
42‑10 Goods returned to the indirect tax zone in an unaltered condition
42‑15 Supplies of low value goods
Chapter 4—The special rules
Division 45—Introduction
45‑1 What this Chapter is about
45‑5 The effect of special rules
Part 4‑1—Special rules mainly about particular ways entities are organised
Division 48—GST groups
48‑1 What this Division is about
Subdivision 48‑A—Formation and membership of GST groups
48‑5 Formation of GST groups
48‑7 Membership of GST groups
48‑10 Membership requirements of a GST group
48‑15 Relationship of companies and non‑companies in a GST group
Subdivision 48‑B—Consequences of GST groups
48‑40 Who is liable for GST
48‑45 Who is entitled to input tax credits
48‑50 Adjustments
48‑51 Consequences of being a member of a GST group for part of a tax period
48‑52 Consequences for a representative member of membership change during a tax period
48‑53 Consequences of changing a representative member during a tax period
48‑55 GST groups treated as single entities for certain purposes
48‑57 Tax invoices that are required to identify recipients
48‑60 GST returns
Subdivision 48‑C—Administrative matters
48‑70 Changing the membership etc. of GST groups
48‑71 Approval of early day of effect of forming, changing etc. GST groups
48‑73 Tax periods of GST groups with incapacitated members
48‑75 Effect of representative member becoming an incapacitated entity
Subdivision 48‑D—Ceasing to be a member of a GST group
48‑110 Adjustments after you cease to be a member of a GST group
48‑115 Changes in extent of creditable purpose after you cease to be a member of a GST group
Division 49—GST religious groups
49‑1 What this Division is about
Subdivision 49‑A—Approval of GST religious groups
49‑5 Approval of GST religious groups
49‑10 Membership requirements of a GST religious group
Subdivision 49‑B—Consequences of approval of GST religious groups
49‑30 Supplies between members of GST religious groups
49‑35 Acquisitions between members of GST religious groups
49‑40 Adjustment events
49‑45 Changes in the extent of creditable purpose
49‑50 GST religious groups treated as single entities for certain purposes
Subdivision 49‑C—Administrative matters
49‑70 Changing the membership etc. of GST religious groups
49‑75 Revoking the approval of GST religious groups
49‑80 Notification by principal members
49‑85 Date of effect of approvals and revocations