Document ID: chunk:federal_register_of_legislation:C2017C00021:front:0:p2
Version: federal_register_of_legislation:C2017C00021
Segment Type: other
Provision Reference: 
Character Range: 2592–4024

Subdivision A—Introduction
15A Explanation of this Division
15B Definitions
Subdivision B—Payment of GST payable by recipients of supplies
15C GST payable by recipients of supplies
15D Amounts of GST
15E Rules for recipients who are not registered or required to be registered
15F Rule for recipients whose registration is cancelled
15G Bad debts
15H Tax invoices and adjustment notes
15I Attributing the GST
Subdivision C—Arbitrated offers
15J Arbitrated offers
15K Initial offer
15L Arbitration
15M Final offer
Part 4—Stock on hand on 1 July 2000
17 Stock later applied for private or domestic purpose
18 Second‑hand goods
Part 5—Special transitional rules
19 Construction agreements made before 1 July 2000
19A Sales of motor vehicles held under operating leases since 2 December 1998
21 Acupuncture, naturopathy and herbal medicine
22 Event before 1 July 2000 giving rise to claim
23 Input tax credits relating to compulsory third party schemes
24 Gambling
24A Unredeemed vouchers
24B Commissioner may make determinations relating to rounding
24C Supplies from certain coin‑operated devices may be input taxed
Part 6—Regulations
25 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act to implement A New Tax System by making transitional provisions for the start of the goods and services tax, and for related purposes

Part 1—Introduction