Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p16
Version: federal_register_of_legislation:C2025C00126
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the GST arises, and who is liable to pay it;
  when and how input tax credits arise, and who is entitled to them;
  how to work out payments and refunds of GST;
  when and how the payments and refunds are to be made.

2‑10  The exemptions (Chapter 3)
  Chapter 3 sets out the supplies and importations that are GST‑free or input taxed.

2‑15  The special rules (Chapter 4)
  Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2.
Note: There is a checklist of special rules at the end of Chapter 2 (in Part 2‑8).

2‑20  Miscellaneous (Chapter 5)
  Chapter 5 deals with miscellaneous matters.

2‑25  Interpretative provisions (Chapter 6)
  Chapter 6 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2‑30  Administration, collection and recovery provisions in the Taxation Administration Act 1953
  Schedule 1 to the Taxation Administration Act 1953 contains provisions relating to the administration of the GST, and to collection and recovery of amounts of GST.

Division 3—Defined terms

3‑1  When defined terms are identified
 (1) Many of the terms used in the law relating to the GST are defined.
 (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*enterprise". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 195‑1.

3‑5  When terms are not identified
 (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
 (2) Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Division 4.
 (3) The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item                                        This term: