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A New Tax System (Goods and Services Tax) Act 1999

No. 55, 1999

Compilation No. 94

Compilation date: 15 February 2025

                Includes amendments: Act No. 8, 2025

This compilation is in 2 volumes

Volume 1: sections 1‑1 to 113‑5
Volume 2: sections 114‑1 to 195‑1
 Schedules
 Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 15 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 1—Introduction
Part 1‑1—Preliminary
Division 1—Preliminary
1‑1 Short title
1‑2 Commencement
1‑3 Commonwealth‑State financial relations
1‑4 States and Territories are bound by the GST law
Part 1‑2—Using this Act
Division 2—Overview of the GST legislation
2‑1 What this Act is about
2‑5 The basic rules (Chapter 2)
2‑10 The exemptions (Chapter 3)
2‑15 The special rules (Chapter 4)
2‑20 Miscellaneous (Chapter 5)
2‑25 Interpretative provisions (Chapter 6)
2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953
Division 3—Defined terms
3‑1 When defined terms are identified
3‑5 When terms are not identified
3‑10 Identifying the defined term in a definition
Division 4—Status of Guides and other non‑operative material
4‑1 Non‑operative material
4‑5 Explanatory sections
4‑10 Other material
Chapter 2—The basic rules
Division 5—Introduction
5‑1 What this Chapter is