Document ID: chunk:federal_register_of_legislation:F2015L00566:front:0
Version: federal_register_of_legislation:F2015L00566
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A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015
I, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make the following direction.

Dated 10 April 2015

MATHIAS HUBERT PAUL CORMANN
Minister for Finance

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
6 Purpose of instrument
Part 2—Directions
7 Notional liability to pay GST
8 Notional entitlement to input tax credits
9 Notional liability to pay luxury car tax
10 Notional liability to pay wine tax
11 Notional entitlement to wine tax credits
12 Registration
13 GST returns
14 Net amounts
15 Notional adjustments
16 Adjustment of net amounts
17 Transfer of net amounts to Commissioner
18 Transfer of net amounts by Commissioner
19 Transfer of amounts between an entity's accounts
20 Transfer of importation amounts to Commissioner
21 General direction to Commissioner
Schedule 1—Repeals
Finance Minister's (A New Tax System) Directions 2005

Part 1—Preliminary