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A New Tax System (Goods and Services Tax) Regulations 2019
made under the

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

Compilation No. 4

Compilation date: 1 July 2023

Includes amendments up to: Act No. 29, 2023

Registered: 8 July 2023

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Regulations 2019 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 1—Introduction
Part 1—Preliminary
1 Name
3 Authority
Chapter 2—The basic rules
Part 2‑5—Registration
Division 23—Who is required to be registered and who may be registered
23‑15.01 Registration turnover threshold (other than for non‑profit bodies)
23‑15.02 Registration turnover threshold for non‑profit bodies
Part 2‑6—Tax periods
Division 29—What is attributable to tax periods
Subdivision 29‑C—Tax invoices and adjustment notes
29‑80.01 Value of taxable supply for which tax invoice not required
29‑80.02 Amount for which adjustment note not required
Part 2‑7—Returns, payments and refunds
Division 33—Payments of GST
33‑15.01 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