Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 2674–5698

terms are not identified
3‑10 Identifying the defined term in a definition
Division 4—Status of Guides and other non‑operative material
4‑1 Non‑operative material
4‑5 Explanatory sections
4‑10 Other material
Chapter 2—The basic rules
Division 5—Introduction
5‑1 What this Chapter is about
5‑5 The structure of this Chapter
Part 2‑1—The central provisions
Division 7—The central provisions
7‑1 GST and input tax credits
7‑5 Net amounts
7‑10 Tax periods
7‑15 Payments and refunds
Part 2‑2—Supplies and acquisitions
Division 9—Taxable supplies
9‑1 What this Division is about
Subdivision 9‑A—What are taxable supplies?
9‑5 Taxable supplies
9‑10 Meaning of supply
9‑15 Consideration
9‑17 Certain payments and other things not consideration
9‑20 Enterprises
9‑25 Supplies connected with the indirect tax zone
9‑26 Supplies by non‑residents that are not connected with the indirect tax zone
9‑27 When enterprises are carried on in the indirect tax zone
9‑30 Supplies that are GST‑free or input taxed
9‑39 Special rules relating to taxable supplies
Subdivision 9‑B—Who is liable for GST on taxable supplies?
9‑40 Liability for GST on taxable supplies
9‑69 Special rules relating to liability for GST on taxable supplies
Subdivision 9‑C—How much GST is payable on taxable supplies?
9‑70 The amount of GST on taxable supplies
9‑75 The value of taxable supplies
9‑80 The value of taxable supplies that are partly GST‑free or input taxed
9‑85 Value of taxable supplies to be expressed in Australian currency
9‑90 Rounding of amounts of GST
9‑99 Special rules relating to the amount of GST on taxable supplies
Division 11—Creditable acquisitions
11‑1 What this Division is about
11‑5 What is a creditable acquisition?
11‑10 Meaning of acquisition
11‑15 Meaning of creditable purpose
11‑20 Who is entitled to input tax credits for creditable acquisitions?
11‑25 How much are the input tax credits for creditable acquisitions?
11‑30 Acquisitions that are partly creditable
11‑99 Special rules relating to acquisitions
Part 2‑3—Importations
Division 13—Taxable importations
13‑1 What this Division is about
13‑5 What are taxable importations?
13‑10 Meaning of non‑taxable importation
13‑15 Who is liable for GST on taxable importations?
13‑20 How much GST is payable on taxable importations?
13‑25 The value of taxable importations that are partly non‑taxable importations
13‑99 Special rules relating to taxable importations
Division 15—Creditable importations
15‑1 What this Division is about
15‑5 What are creditable importations?
15‑10 Meaning of creditable purpose
15‑15 Who is entitled to input tax credits for creditable importations?
15‑20 How much are the input tax credits for creditable importations?
15‑25 Importations that are partly creditable
15‑99 Special rules relating to creditable importations
Part 2‑4—Net amounts and adjustments
Division 17—Net amounts and adjustments
17‑1 What this Division is about
17‑5 Net amounts
17‑10 Adjustments
17‑20 Determinations relating to how to work out net amounts
17‑99 Special rules