Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 8/8)
Character Range: 634678–636884

of charities etc.
176‑1 Endorsement by Commissioner as charity
Division 177—Miscellaneous
177‑1 Commonwealth etc. not liable to pay GST
177‑3 Acquisitions from State or Territory bodies where GST liability is notional
177‑5 Cancellation of exemptions from GST
177‑10 Ministerial determinations
177‑11 Delegation by Aged Care Secretary
177‑12 GST implications of references to price, value etc. in other Acts
177‑15 Regulations
177‑20 Review of provisions relating to offshore supplies of low value goods
Chapter 6—Interpreting this Act
Part 6‑1—Rules for interpreting this Act
Division 182—Rules for interpreting this Act
182‑1 What forms part of this Act
182‑5 What does not form part of this Act
182‑10 Explanatory sections, and their role in interpreting this Act
182‑15 Schedules 1, 2 and 3
Part 6‑2—Meaning of some important concepts
Division 184—Meaning of entity
184‑1 Entities
184‑5 Supplies etc. by partnerships and other unincorporated bodies
Division 188—Meaning of GST turnover
188‑1 What this Division is about
188‑5 Explanation of the turnover thresholds
188‑10 Whether your GST turnover meets, or does not exceed, a turnover threshold
188‑15 Current GST turnover
188‑20 Projected GST turnover
188‑22 Settlements of insurance claims to be disregarded
188‑23 Supplies "reverse charged" under Division 83 or 86 not to be included in a recipient's GST turnover
188‑24 Supplies to which Subdivision 153‑B applies
188‑25 Transfer of capital assets, and termination etc. of enterprise, to be disregarded
188‑30 The value of non‑taxable supplies
188‑32 The value of gambling supplies
188‑35 The value of loans
188‑40 Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold
Division 189—Exceeding the financial acquisitions threshold
189‑1 What this Division is about
189‑5 Exceeding the financial acquisitions threshold—current acquisitions
189‑10 Exceeding the financial acquisitions threshold—future acquisitions
189‑15 Meaning of financial acquisition
Division 190—90% owned groups of companies
190‑1 90% owned groups
190‑5 When a company has at least a 90% stake in another company
Part 6‑3—Dictionary
Division 195—Dictionary
195‑1 Dictionary