Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_7:p7
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 7/8)
Character Range: 897453–900069

or
 (c) if the penalty is payable under section 162‑185—the amount worked out under subsection 162‑185(3).
Note: The amount of a GST instalment shortfall can be reduced under section 162‑195 or 162‑200 (or both).
GST joint venture has the meaning given by section 51‑5.
GST law means:
 (a) this Act; and
 (b) any Act that imposes GST; and
 (c) the A New Tax System (Goods and Services Tax Transition) Act 1999; and
 (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and
 (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
 (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
GST religious group has the meaning given by section 49‑5.
GST return means a return of the kind referred to in Division 31, that complies with all the requirements of sections 31‑15 and 31‑25 of this Act and section 388‑75 in Schedule 1 to the Taxation Administration Act 1953, and includes a return given in accordance with section 58‑50 of this Act.
GST turnover:
 (a) in relation to meeting a *turnover threshold—has the meaning given by subsection 188‑10(1); and
 (b) in relation to not exceeding a *turnover threshold—has the meaning given by subsection 188‑10(2).
head company of a *consolidated group or a *MEC group has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
Health Minister means the Minister administering the National Health Act 1953.
higher education institution means an entity that is a higher education provider as defined in section 16‑1 of the Higher Education Support Act 2003.
HIH company has the meaning given by section 322‑5 of the *ITAA 1997.
HIH rescue entity means:
 (a) the HIH Claims Support Trust (established on 6 July 2001); or
 (b) the Commonwealth; or
 (c) an entity prescribed for the purposes of subsection 322‑5(1) of the *ITAA 1997.
hire purchase agreement has the meaning given by section 995‑1 of the *ITAA 1997.
home care has the meaning given by section 45‑3 of the Aged Care Act 1997.
hospital treatment has the same meaning as in the Private Health Insurance Act 2007.
hybrid settlement sharing arrangement has the meaning given by subsection 80‑80(1).
import means import goods into the indirect tax zone.
inbound intangible consumer supply has the meaning given by section 84‑65.
incapacitated entity means:
 (a) an individual who is a bankrupt; or
 (b) an entity that is in liquidation or receivership; or
 (c) an entity that has a *representative.