Document ID: chunk:federal_register_of_legislation:F2023C00564:front:0:p2
Version: federal_register_of_legislation:F2023C00564
Segment Type: other
Provision Reference: 
Character Range: 2669–6417

Object of this Division
33‑15.01ACircumstances in which payments of assessed GST on taxable importations are deferred
33‑15.01B.......................................Payment
33‑15.02 Application for approval
33‑15.03 Requirements for approval
33‑15.04 Bank guarantee requirement
33‑15.05 Decision on application—notice and date of effect
33‑15.08 Revocation of approval
33‑15.09 Review of decisions
Chapter 3—The exemptions
Part 3‑1—Supplies that are not taxable supplies
Division 38—GST‑free supplies
Subdivision 38‑A—Food
38‑3.01 Food additives
38‑3.02 GST‑free beverages supplied from vending machines
Subdivision 38‑B—Health
38‑7.01 Medical services
38‑45.01 Medical aids and appliances
Subdivision 38‑E—Exports and other cross‑border supplies
38‑185.01 Export of goods by travellers as accompanied baggage
Division 40—Input taxed supplies
Subdivision 40‑A—Financial supplies
40‑5.01 Object of Subdivision 40‑A
40‑5.05 Acquisition
40‑5.06 Financial supply providers
40‑5.07 Financial supply facilitators
40‑5.08 When supply may be financial supply
40‑5.09 What supplies are financial supplies
40‑5.10 Incidental financial supplies
40‑5.11 Examples of supplies that are financial supplies
40‑5.12 What supplies are not financial supplies
40‑5.13 Examples of supplies that are not financial supplies
Chapter 4—The special rules
Part 4‑1—Special rules mainly about particular ways entities are organised
Division 48—GST groups
Subdivision 48‑A—Formation and membership of GST groups
48‑10.01 Trust distribution and beneficiaries
48‑10.02 Membership requirements for partnerships
48‑10.03 Membership requirements for trusts
48‑10.03A.......Alternative membership requirements for groups of fixed trusts
48‑10.04 Membership requirements for individuals
Division 51—GST joint ventures
Subdivision 51‑A—Formation of and participation in GST joint ventures
51‑5.01 Specified purposes for GST joint ventures
Part 4‑2—Special rules mainly about supplies and acquisitions
Division 70—Financial supplies (reduced credit acquisitions)
70‑5.01 Objects of this Division
70‑5.01A Meaning of closely related
70‑5.02 Acquisitions that attract reduced input tax credits: general
70‑5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies
70‑5.02D Prohibition against claiming twice
70‑5.03 Percentage to which input tax credits are reduced
Division 78—Insurance
78‑105.01 Statutory compensation schemes
Division 79—Compulsory third party schemes
79‑35.01 CTP ancillary payment or supply
Division 81—Payment of taxes, fees and charges
81‑10.01 Fees and charges which constitute consideration
81‑15.01 Fees and charges which do not constitute consideration
81‑15.02 Fees and charges covered by sections 81‑10.01 and 81‑15.01
Part 4‑7—Special rules mainly about returns, payments and refunds
Division 168—Tourist refund scheme
Subdivision 168‑A—Kinds of acquisitions
168‑5.01 Acquisition
168‑5.02 Goods to which this Subdivision applies
168‑5.03 Registered entity
168‑5.04 Purchase price
168‑5.05 Tax invoice
Subdivision 168‑B—Departure from the indirect tax zone
168‑5.05A...........................Leaving the indirect tax zone
168‑5.06 Departure
168‑5.07 Place of departure
Subdivision 168‑C—Export as accompanied baggage
168‑5.08 Accompanied baggage
168‑5.09 Time of export
168‑5.10 Verification of export
Subdivision 168‑D—Export by resident of an external Territory as unaccompanied baggage
168‑5.10A.....................Export of goods to an external Territory
168‑5.10B....................................Time of export
168‑5.10C...............................Verification of export
Subdivision 168‑E—Proportion of amount of GST for payment in cash
168‑5.11 Cash payment
Subdivision 168‑F—Documentation relating to entitlement to