Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p15
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 40117–42869

GST joint venture clear of liability
Division 111—Reimbursement of employees etc.
111‑1 What this Division is about
111‑5 Creditable acquisitions relating to reimbursements
111‑10 Amounts of input tax credits relating to reimbursements
111‑15 Tax invoices relating to reimbursements
111‑18 Application of Division to volunteers working for charities etc.
111‑20 Application of Division to recipients of certain withholding payments
111‑25 Employers paying expenses of employees etc.
111‑30 Reimbursements etc. of former or future employees etc.
Division 113—PAYG voluntary agreements
113‑1 What this Division is about
113‑5 Supply of work or services not a taxable supply

An Act about a goods and services tax to implement A New Tax System, and for related purposes

Chapter 1—Introduction

Part 1‑1—Preliminary

Division 1—Preliminary

1‑1  Short title
  This Act may be cited as the A New Tax System (Goods and Services Tax) Act 1999.

1‑2  Commencement
 (1) This Act commences on 1 July 2000.

1‑3  Commonwealth‑State financial relations
  The Parliament acknowledges that the Commonwealth:
 (a) will introduce legislation to provide that the revenue from the GST will be granted to the States, the Australian Capital Territory and the Northern Territory; and
 (b) will maintain the rate and base of the GST in accordance with the Agreement on Principles for the Reform of Commonwealth‑State Financial Relations endorsed at the Special Premiers' Conference in Canberra on 13 November 1998.

1‑4  States and Territories are bound by the GST law
  The *GST law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Part 1‑2—Using this Act

Division 2—Overview of the GST legislation

2‑1  What this Act is about
  This Act is about the GST.
  It begins (in Chapter 2) with the basic rules about the GST, and then sets out in Chapter 3 the exemptions from the GST and in Chapter 4 the special rules that can apply in particular cases.
  It concludes with definitions and other interpretative material.
Note: The GST is imposed by 6 Acts, the most important of which are:
(a) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; and
(b) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; and
(c) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999.

2‑5  The basic rules (Chapter 2)
  Chapter 2 has the basic rules for the GST, including:
  when and how 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