Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 2/8)
Character Range: 617684–620556

payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and
 (c) you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and
 (d) you have an *ABN that is in force and is quoted in the agreement; and
 (e) the acquisition, by that entity, of what you supply under the arrangement would be a *creditable acquisition (and not *partly creditable) if the supply were a *taxable supply.
 (2) This section has effect despite section 9‑5 (about what is a taxable supply.)

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

No. 55, 1999

Compilation No. 94

Compilation date: 15 February 2025

                Includes amendments: Act No. 8, 2025

This compilation is in 2 volumes

Volume 1: sections 1‑1 to 113‑5
Volume 2: sections 114‑1 to 195‑1
 Schedules
 Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 15 February 2025 (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 4—The special rules
Part 4‑3—Special rules mainly about importations
Division 114—Importations without entry for home consumption
114‑1 What this Division is about
114‑5 Importations without entry for home consumption
114‑10 Goods that have already been entered