A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation
(the
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 Legislation Register ( 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 series page on the Legislation Register for the compiled law.
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.
For more information about any editorial changes made in this compilation, see the endnotes.
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 series page on the Legislation Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
These Regulations are the
A New Tax System (Goods and Services Tax) Regulations 1999 .
(1) The dictionary at the end of these Regulations defines words and expressions for the purposes of the Regulations, and includes references to words and expressions that are defined in the Act or elsewhere in the Regulations (
signpost definitions ).Example of signpost definition: The signpost definition ‘
interest see regulation 40‑5.02’ means that the wordinterest is defined in regulation 40‑5.02.(2) The dictionary does not include a signpost definition for a word or expression if the word or expression is not used in more than 1 regulation.
(3) The dictionary is part of these Regulations.
(4) A definition of, or reference to, a word or expression in the dictionary applies to each use of the word or expression in these Regulations, unless the contrary intention appears.
For paragraph 23‑15(1)(b) of the Act, the amount of $75 000 is specified.
For paragraph 23‑15(2)(b) of the Act, the amount of $150 000 is specified.
For subsection 29‑80(1) of the Act, the amount of $75 is specified.
For subsection 29‑80(2) of the Act, the amount of $75 is specified.
For paragraph 33‑15(1)(b) of the Act, this Division provides for the deferral of payments of amounts of assessed GST on taxable importations.
(1) An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations.
(2) The application must:
(a) be made in a manner approved by the Commissioner; and
(b) contain the information required by the Commissioner.
(1) The Commissioner must, in writing, approve an application by an entity if the Commissioner is satisfied of the following matters:
(a) the entity is registered under Part 2‑5 of the Act;
(b) the entity has an ABN;
(c) if the entity is an individual, the entity is not an undischarged bankrupt;
(d) the tax period applying to the entity is each individual month;
(e) if the entity is a member (but not the representative member) of a GST group, the representative member of the group is an approved entity;
(f) the bank guarantee (if any) required under regulation 33‑15.04 has been provided;
(g) the entity will be able to comply with the requirements in subregulation 33‑15.06(1);
(h) it would not be appropriate to refuse the application under subregulation (2), (3) or (4).
(2) The Commissioner may refuse the application if the entity is a Chapter 5 body corporate (within the meaning of by section 9 of the
Corporations Act 2001 ).(3) The Commissioner may refuse the application if, in the period of 3 years before the date of the application:
(a) the entity; or
(b) if the entity is not an individual, an individual who is relevant to the entity’s application;
has been convicted by a court, whether in Australia or in another country, of an offence in relation to taxation requirements, customs requirements, the misdescription of goods, trade practices, fair trading or the defrauding of a government.
Note: This subregulation is subject to Part VIIC of the
Crimes Act 1914 , which includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of spent convictions to disregard them.(4) The Commissioner may refuse the application if the entity, or any of its related entities (if any), has:
(a) an outstanding tax‑related liability; or
(b) a return outstanding under a taxation law.
(5) In subregulation (4):
related entity means:(a) for an entity that is a member of a GST group—any other member of the GST group; or
(b) for an entity that is a joint venture operator for a GST joint venture—any other company that is a participant in the GST joint venture; or
(c) for an entity that is a parent entity of a GST branch—any GST branch of the parent entity; or
(d) for an entity that is a GST branch of a parent entity—the parent entity or any other GST branch of the parent entity.
(1) If:
(a) an entity applies for approval; and
(b) a previous approval of the entity has been revoked under regulation 33‑15.08;
the Commissioner may require the entity to provide a bank guarantee in relation to the payment of deferred payments of assessed GST on taxable importations.
(2) The guarantee must provide that, if an amount of assessed GST on taxable importations is not paid to the Commissioner on or before the day mentioned in regulation 33‑15.07, the bank will pay to the Commissioner the lesser of:
(a) the overdue amount; and
(b) the guarantee amount worked out under subregulation (3).
(3) The guarantee amount is 1.5 times the highest monthly amount of assessed GST on taxable importations that was payable by the entity:
(a) in the 12 months before the application mentioned in paragraph (1)(a) was made; or
(b) if no monthly amounts of assessed GST on taxable importations were payable in that 12 months, in the 12 months before the previous approval was revoked.
(1) If the Commissioner approves an entity’s application, the Commissioner must give to the entity written notice of the approval.
(2) The approval takes effect on the day specified in the approval.
(3) If the Commissioner refuses an entity’s application, the Commissioner must give to the entity written notice of the refusal.
(4) The notice must:
(a) state the reasons for the refusal; and
(b) state that the entity has a right under regulation 33‑15.09 to object against the decision.
(1) An approved entity must:
(a) enter goods for home consumption by computer (within the meaning of the
Customs Act 1901 ); and(b) lodge its GST returns electronically in a format approved by the Commissioner for this regulation; and
(c) pay the amounts of assessed GST for which the entity is liable by electronic payment.
(2) However, paragraphs (1)(b) and (c) do not apply to an approved entity that is a member (but not the representative member) of a GST group.
An amount of assessed GST on taxable importations that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose.
(1) The Commissioner may, in writing, revoke an entity’s approval if the Commissioner is satisfied that:
(a) the entity no longer meets the requirements for approval in regulation 33‑15.03; or
(b) the bank guarantee (if any) provided by the entity under regulation 33‑15.04 has lapsed; or
(c) the entity has failed to meet a requirement in subregulation 33‑15.06(1); or
(d) the entity is liable to pay a charge or penalty mentioned in Part IIA of the
Taxation Administration Act 1953 ; or(e) the entity is being prosecuted for, or has been convicted of, an offence under Part III of the
Taxation Administration Act 1953 .
(2) The revocation takes effect on the day specified in the revocation.
(3) If the Commissioner revokes an entity’s approval, the Commissioner must give to the entity written notice of the revocation.
(4) The notice must:
(a) state the reasons for the revocation; and
(b) state that the entity has a right under regulation 33‑15.09 to object against the decision.
An entity that is dissatisfied with a decision of the Commissioner to refuse an application by the entity under regulation 33‑15.03, to require the entity to provide a bank guarantee under regulation 33‑15.04, or to revoke an approval of the entity under regulation 33‑15.08, may object against the decision in the manner set out in Part IVC of the
Taxation Administration Act 1953 .
(1) For subsection 38‑3(2) of the Act, this regulation applies to a beverage that:
(a) is specified in the third column of the table in clause 1 of Schedule 2 to the Act; and
(b) apart from subregulation (2), would not be GST‑free; and
(c) is supplied on premises from a vending machine for consumption on the premises.
(2) Section 38‑3 of the Act, except subsection (3), does not apply to a supply of the beverage.
(1) For paragraph 38‑3(1)(e) of the Act, food additives other than exempt food additives are specified.
(2) Each of the following is an
exempt food additive :(a) a food additive which, at the time of supply is packaged and marketed for retail sale;
(b) a food additive which, at the time of supply:
(i) has a measurable nutritional value; and
(ii) is supplied for use solely or predominantly in the composition of food; and
(iii) is essential to the composition of that food.
(1) For paragraph 38‑45(1)(a) of the Act, the medical aids and appliances mentioned in Schedule 3 are specified.
(2) Division 182 of the Act applies to the second column in Schedule 3 as if that column were the second column of the table in Schedule 3 to the Act.
For item 7 of subsection 38‑185(1) of the Act, the rules set out in Schedule 5 are specified in relation to the supply of goods to a relevant traveller.
The object of this Subdivision is to identify a supply that is or is not a financial supply.
Note 1: For the meaning of
supply , see subsection 9‑10(2) of the Act.Note 2: Subsection 40‑5(2) of the Act provides that
financial supply has the meaning given by the regulations.
An
interest is anything that is recognised at law or in equity as property in any form.Examples of interests:
1 A debt or a right to credit
2 An interest conferred under a public or private superannuation scheme
3 A mortgage over land or premises
4 A right under a contract of insurance or a guarantee
5 A right to receive a payment under a derivative
6 A right to future property
Provision of an interest includes allotment, creation, grant and issue of the interest.
Disposal of an interest includes assignment, cancellation, redemption, transfer and surrender of the interest.
Acquisition , in relation to the provision or disposal of an interest, includes acceptance and receipt of the interest.
(1) An entity,in relation to the supply of an interest that was:
(a) immediately before the supply, the property of the entity; or
(b) created by the entity in making the supply;
is the
financial supply provider of the interest.Examples of interests to which paragraph (a) applies:
1 A share or bond that is sold
2 Rights assigned under a derivative
Examples of interests to which paragraph (b) applies:
1 A share or bond that is issued
2 A derivative that is entered into
(2) The entity that acquires that interest is also the
financial supply provider of the interest.
A
financial supply facilitator ,in relation to supply of an interest, is an entity facilitating the supply of the interest for a financial supply provider.
(1) For subsection 40‑5(2) of the Act, a supply is a financial supply if the supply is mentioned as:
(a) a financial supply in regulation 40‑5.09; or
(b) an incidental financial supply in regulation 40‑5.10.
(2) However, if a supply is mentioned in regulations 40‑5.09 and 40‑5.12, the supply is not a financial supply.
(1) The provision, acquisition or disposal of an interest mentioned in subregulation (3) or (4) is a financial supply if:
(a) the provision, acquisition or disposal is:
(i) for consideration; and
(ii) in the course or furtherance of an enterprise; and
(iii) connected with the indirect tax zone; and
(b) the supplier is:
(i) registered or required to be registered; and
(ii) a financial supply provider in relation to supply of the interest.
(2) However, if Division 84 of the Act applies to the provision, acquisition or disposal of an interest mentioned in subregulation (3), the provision, acquisition or disposal is a financial supply to the extent that it would, apart from subparagraphs (1)(a)(iii) and (b)(i), be a financial supply.
(3) For subregulation (1), the interest is an interest in or under the matter mentioned in an item in the following table:
1 | An account made available by an Australian ADI (authorised deposit‑taking institution) in the course of:
(b) its State banking business |
2 | A debt, credit arrangement or right to credit, including a letter of credit |
3 | A charge or mortgage over real or personal property |
4 | A regulated superannuation fund, an approved deposit fund,
a pooled superannuation trust or a public sector superannuation scheme within
the meaning of the |
5 | An annuity or allocated pension |
6 | Life insurance business to which subsection 9(1) of
the |
7 | A guarantee |
7A | An indemnity that holds a person harmless from any loss as a result of a transaction the person enters with a third party |
8 | Credit under a hire purchase agreement entered into before 1 July 2012 in relation to goods, if:
|
9 | Australian currency, the currency of a foreign country, digital currency or an agreement to buy or sell any of these 3 things |
10 | Securities, including:
(d) the capital of a partnership or trust |
11 | A derivative |
12 | An account made available by a non‑resident in the
course of carrying on banking business (within the meaning of the |
13 | A foreign superannuation fund (within the meaning of the |
Note 1: Regulation 40‑5.08 provides that this regulation applies subject to regulation 40‑5.12. As a result, if something is within the scope of both an item in this table and an item in the table in regulation 40‑16, it will
not be a financial supply.Note 2: Subparagraph 40‑5.09(1)(b)(ii) has the effect that a supply by a financial supply facilitator is
not a financial supply.Note 3: Division 99 of the Act applies to taking of a deposit as security.
Note 4: Supply of something that is mentioned in more than 1 item in this table will still be a financial supply.
(4) A supply (to which item 1 in the table in subregulation (3) does not apply) by an Australian ADI for a fee of not more than $1 000 is a financial supply if:
(a) the item would have applied to that supply in relation to an account with the ADI; or
(b) the fee relates to an application to the ADI that, if accepted, would result in the creation of an account by the ADI.
Examples of financial supply mentioned in subregulation (4):
1 Electronic transfer to another Australian ADI for a person who does not hold an account with the ADI
2 A loan application fee
(4A) A supply by an entity for a fee of not more than $1 000 is a financial supply if it is a supply of 1 or more of the following ATM services:
(a) a withdrawal from an account;
(b) a deposit into an account;
(c) an electronic transfer from an account;
(d) advice of the balance of an account.
(5) A reference in item 10, in the table in subregulation (3), to a security, a debenture, a document, a scheme or capital in a partnership or trust does not include a security, debenture, document, scheme or capital in a partnership or trust, in relation to which an entity is given a right to participate in a barter scheme under which each participant may obtain goods or services from another participant for consideration that is wholly or substantially in kind rather than in cash.
Despite regulation 40‑5.12, if something is supplied by an entity to a recipient directly in connection with a financial supply to the recipient by the entity, the thing is an
incidental financial supply if:
(a) it is incidental to the financial supply; and
(b) it and the financial supply are supplied, at or about the same time, but not for separate consideration; and
(c) it is the usual practice of the entity to supply the thing, or similar things, and the financial supply together in the ordinary course of the entity’s enterprise.
Note: Regulation 40‑5.12 applies subject to this regulation. As a result, if something is both an incidental financial supply and within the scope of an item in the table in regulation 40‑5.12, it will still be a financial supply.
Example of an incidental financial supply: Advice, for which a separate charge is not made, in relation to a housing loan
Something mentioned in a Part of Schedule 7 that relates to a financial supply mentioned in an item in the table in regulation 40‑5.09, or to an incidental financial supply, is an example of the financial supply mentioned in the item or of the incidental financial supply.
Note 1: The examples are not to be taken as exhaustive.
Note 2: If an example in Schedule 7 is inconsistent with the description in this Division of the financial supply to which the example relates, the description prevails.
See section 15AD of the
Acts Interpretation Act 1901 .Note 3: Something that is within the scope of an item in the table in regulation 40‑5.09 will be a financial supply described in that item even if it is not mentioned as an example of the item set out in the Part of Schedule 7 relating to the item.
For subsection 40‑5(2) of the Act, the supply of something, or an interest in or under something, that is mentioned in an item in the following table is not a financial supply:
1 | Cheque and deposit forms and books supplied to an Australian ADI in connection with an account mentioned in item 1 in the table in regulation 40‑5.09 |
2 | Special forms, or overprinting of standard forms, by an Australian ADI to the requirements of particular account holders in connection with an account mentioned in item 1 in the table in regulation 40‑5.09 |
3 | Professional services, including information and advice, in relation to a financial supply |
4 | A payment system, except to the extent that it is digital currency |
5 | Stored value facility cards and prepayments not linked to accounts provided by an Australian ADI in connection with an account mentioned in item 1 in the table in regulation 40‑5.09 |
6 | Goods in accordance with agreements under which the goods are supplied under a lease, and:
|
7 | An option, right or obligation to make or receive a taxable supply, except a mortgage or charge mentioned in item 3 in the table in regulation 40‑5.09 |
8 | A supply made as a result of the exercise of an option or right, or the performance of an obligation, to make or receive a taxable supply, including an option, right or obligation under a mortgage or charge mentioned in item 3 in the table in regulation 40‑5.09 |
9 | Facilities for: (a) trading securities or derivatives; and (b) clearance and settlement of those trades |
10 | Insurance and reinsurance business, except business mentioned in item 6 of the table in regulation 40‑5.09 |
11 | Broking services |
12 | Management of the assets or liabilities of another entity, including investment portfolio management and administration services for trusts or superannuation, pension or annuity funds |
13 | Debt collection services |
14 | Sales accounting services under a factoring arrangement, or an arrangement having the same effect as a factoring arrangement |
15 | Trustee services |
16 | Custodian services in relation to money, digital currency, documents and other things |
17 | Australian currency, or the currency of a foreign country, the market value of which exceeds its stated value as legal tender, or an agreement to buy or sell currency of either kind the market value of which exceeds its stated value as legal tender |
18 | An arrangement for the provision of goods to an entity for display or demonstration pending disposal of the goods to a third party |
19 | Goods supplied under a hire purchase agreement entered into on or after 1 July 2012 |
20 | Credit under a hire purchase agreement entered into on or after 1 July 2012 |
21 | A warranty for goods |
Note 1: Regulation 40‑5.09 applies subject to this regulation. As a result, if something is within the scope of both an item in the table in regulation 40‑5.09 and an item in the table in this regulation, it will
not be a financial supply.Note 2: Regulation 40‑5.10 applies despite this regulation. As a result, if something is both an incidental financial supply and within the scope of an item in this table, it will still be a financial supply.
Note 3: Division 105 of the Act deals with supply in satisfaction of a debt.
Note 4: Sections 7‑1 and 9‑70 of the Act, and this regulation in respect of items 7 and 8 in this table, have the effect that GST is payable on the premium (if any) on a taxable deliverable commodity derivative and the price on settlement when the commodity is delivered.
Something mentioned in a Part of Schedule 8 that relates to a supply mentioned in an item in the table in regulation 40‑5.12 is an example of the supply mentioned in the item.
Note 1: The examples are not to be taken as exhaustive.
Note 2: If an example is inconsistent with the description of the financial supply in the table to which the example relates, the description in the table prevails.
See section 15AD of the
Acts Interpretation Act 1901 .
In this Subdivision:
family , in relation to a person, has the meaning given by section 272‑95 of Schedule 2F to theIncome Tax Assessment Act 1936 , as if the person were the test individual mentioned in that section.
fixed trust has the meaning given by section 995‑1 of theIncome Tax Assessment Act 1997 .
GST group includes a proposed GST group.
representative means:
(a) in relation to a partner in a partnership:
(i) for a partner that is not an individual—the partner; and
(ii) for a partner that is an individual—the partner or a family member of the partner; and
(b) in relation to a shareholder in a company:
(i) for a shareholder that is not an individual—the shareholder; and
(ii) for a shareholder that is an individual—the shareholder or a family member of the shareholder.
shareholder , of a company that is an unincorporated association, means a member of the association.
For this Subdivision, if the trustee of a trust distributesincome or capital of the trust in such a way that another entity receives the income or capital indirectly through 1 or more interposed trusts or companies:
(a) the trustee is taken also to distribute the income or capital to the other entity; and
(b) the other entity is taken also to be a beneficiary of the trust.
(1) For subparagraph 48‑10 (1)(a)(ii) of the Act, this regulation sets out requirements that must be satisfied for a partnership to be a member of a GST group.
Note: The partnership must also satisfy other membership requirements set out in section 48‑10 of the Act.
(2) If the GST group includes entities other than partnerships, the partnership must satisfy the requirements of subregulation (3), (3A), (4) or (5).
(2A) If the GST group consists only of partnerships:
(a) there are no further requirements for one of the partnerships; and
(b) each other partnership must satisfy the requirements of subregulation (5).
(3) The partnership satisfies the requirements of this subregulation if, for at least 1 company that is a member of the GST group:
(a) the partnership has at least a 90% stake in the company (worked out in accordance with section 190‑5 of the Act as if the partnership were a company); or
(b) shares of the company are held in such a way that:
(i) if there is 1 shareholder—the shareholder is a representative of a partner in the partnership; and
(ii) if there is more than 1 shareholder—at least 2 shareholders are representatives of different partners in the partnership.
(3A) The partnership satisfies the requirements of this subregulation if each partner in the partnership is:
(a) an individual who is a member of the GST group; or
(b) a family member of such an individual.
(4) The partnership satisfies the requirements of this subregulation if, for at least 1 trust that is a member of the GST group, the beneficiaries include at least 2 representatives of different partners in the partnership.
(5) The partnership (the
candidate partnership ) satisfies the requirements of this subregulation if:(a) there is a partnership (the
member partnership ) that is a member of the GST group because of:(i) paragraph (2A)(a) or subregulation (3), (3A) or (4); or
(ii) this subregulation, including the repeated application of this subregulation; and
(b) each partner in the candidate partnership is an individual, a family trust of an individual or a family company of an individual; and
(c) for each partner in the candidate partnership that is an individual, a family trust of an individual or a family company of an individual, one of the following is a partner in the member partnership:
(i) the individual;
(ii) a family trust of the individual;
(iii) a family company of the individual;
(iv) a family member of the individual;
(v) another individual for whom the first individual is a family member;
(vi) a family trust of a family member mentioned in subparagraph (iv) or the other individual mentioned in subparagraph (v);
(vii) a family company of a family member mentioned in subparagraph (iv) or the other individual mentioned in subparagraph (v); and
(d) at least 2 of the partners in the candidate partnership comply with paragraph (c) through different partners in the member partnership (whether or not they also comply through the same partner in the member partnership).
(6) For this regulation:
(a) a
family trust of an individual is a trust that distributes income or capital of the trust only to the individual or family members of the individual (whether or not other distributions could lawfully be made); and(b) a
family company of an individual is a company each shareholder of which is either the individual or a family member of the individual.
(1) For subparagraph 48‑10(1)(a)(ii) of the Act, the requirements that must be satisfied for a trust to be a member of a GST group are:
(a) if the GST group consists only of fixed trusts—either the requirements set out in this regulation or the alternative requirements set out in regulation 48‑10.03A; and
(b) in any other case—the requirements set out in this regulation.
Note: The trust must also satisfy other membership requirements set out in section 48‑10 of the Act.
(2) One of the following must be satisfied for the trustee of the trust (the
candidate trustee ):(a) the candidate trustee has at least a 90% stake in a company that is a member of the GST group (worked out in accordance with section 190‑5 of the Act as if the trustee were a company);
(b) the candidate trustee distributes any income or capital of the trust only to beneficiaries that are permitted beneficiaries (whether or not other distributions could lawfully be made);
(c) the candidate trustee is the sole beneficiary of any distribution of income or capital by the trustee of another trust that is a member of the GST group;
(d) the candidate trustee distributes income or capital of the trust, and the trustee of another trust that is a member of the GST group distributes income or capital of the other trust, only to persons who are all family members of the same individual (whether or not other distributions could lawfully be made).
Note: Distributions to beneficiaries may be direct or indirect (regulation 48‑10.01A).
(3) Each of the following is a
permitted beneficiary :(a) a company that is a member of the GST group;
(b) a charitable institution, a trustee of a charitable fund, or a gift‑deductible entity;
(c) an individual who is a member of the GST group;
(d) a family member of an individual who is a member of the GST group;
(e) a trustee of a trust that is a member of the GST group.
(4) For a company that is a member of the GST group, each representative of a shareholder of the company is also a
permitted beneficiary if:(a) for a company with 1 shareholder—the beneficiaries of the trust include a representative of the shareholder; and
(b) for a company with more than 1 shareholder—the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different shareholders.
(5) For a partnership that is a member of the GST group, each representative of a partner in the partnership is also a
permitted beneficiary if the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different partners.
(1) This regulation sets out the alternative requirements mentioned in paragraph 48‑10.03(1)(a) for a trust to be a member of a GST group that consists only of fixed trusts.
Note: The fixed trust must also satisfy other membership requirements set out in section 48‑10 of the Act.
(2) The fixed trust must be a member of the same 90% owned group as all other fixed trusts in that group.
(3) For this regulation:
(a) two fixed trusts are members of the same
90% owned group if:(i) the trustee of one of the trusts has at least a 90% stake in the other trust; or
(ii) the trustee of a third trust has at least a 90% stake in each of the two trusts; and
(b) the trustee of a fixed trust (the
head trust ) hasat least a 90% stake in another fixed trust (thesub‑trust ) if the trustee:(i) owns at least 90% of the issued units in the sub‑trust (whether directly or indirectly through 1 or more interposed trusts or companies); and
(ii) has the right to receive at least 90% of any distribution of capital or income of the sub‑trust.
(1) For subparagraph 48‑10(1)(a)(ii) of the Act, this regulation sets out requirements that must be satisfied for an individual to be a member of a GST group.
Note: The individual must also satisfy other membership requirements set out in section 48‑10 of the Act.
(2) The individual must satisfy the requirements of subregulation (3), (4) or (5).
(3) The individual satisfies the requirements of this subregulation if, for at least 1 company that is a member of the GST group:
(a) the individual has at least a 90% stake in the company (worked out in accordance with section 190‑5 of the Act as if the individual were a company); or
(b) each shareholder of the company is either the individual or a family member of the individual.
(4) The individual satisfies the requirements of this subregulation if, for at least 1 partnership that is a member of the GST group, the partners of the partnership are either or both of the individual and family members of the individual.
(5) The individual satisfies the requirements of this subregulation if, for at least 1 trust that is a member of the GST group:
(a) the beneficiaries of the trust include either or both of the individual and family members of the individual; and
(b) the trustee of the trust distributes income or capital of the trust only to permitted beneficiaries as described in regulation 48‑10.03.
(1) for paragraph 51‑5(1)(a) of the Act, each of the following is a purpose:
(a) research and development;
(b) the provision of insurance, other than life insurance;
(c) fishing;
(d) agriculture;
(e) cultivation, or exploitation, of timber;
(f) design, or building, or maintenance, of residential or commercial premises;
(g) civil engineering, including the design, construction and maintenance of roads, railways, bridges, canals, dams, ports, harbours, airports and similar installations;
(h) generation, or transmission, or distribution, of electricity;
(i) transmission, or distribution, of water;
(j) receipt, or storage, or distribution, of oil and gas products;
(k) refining, or processing, of oil and gas products;
(l) beneficiation of minerals and primary metal production, including alloy production;
(m) charitable activities;
(n) transportation.
(2) If a joint venture is a joint venture for more than 1 of the purposes specified in subregulation (1) or paragraph 51‑5(1)(a) of the Act, the combination of those purposes is specified as a purpose.
The objects of this Division are:
(a) to specify the reduced credit acquisitions that relate to making financial supplies that give rise to an entitlement to reduced input tax credits; and
(b) to specify the percentage of the reduction of the input tax credits to which the financial supply provider is entitled.
In this Division, an enterprise is
closely related to another enterprise if any of the following conditions apply:
(a) both enterprises are carried on by the same entity;
(b) one enterprise is carried on by a 100% subsidiary of the entity that carries on the other enterprise;
(c) both enterprises are carried on by 100% subsidiaries of the same entity.
(1) For subsection 70‑5(1) of the Act, an acquisition mentioned in subregulation (2) that relates to making financial supplies gives rise to an entitlement to a reduced input tax credit.
(2) The following acquisitions (within the meaning of subsection 70‑5(1) of the Act) are reduced credit acquisitions:
1 | The service of opening, issuing, closing, operating, maintaining, or performing a transaction in respect of an account by a financial supply facilitator, including by using the following facilities: (a) telephone banking; (b) Internet banking; (c) GiroPost |
2 | Processing services in relation to account information for account providers, including:
(b) statement processing and bulk mailing; and
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3 | Acquisition of transaction cards by card account providers |
4 | Acquisition of passbooks, deposit and withdrawal forms and cheques and chequebooks by account providers |
5 | Processing services in relation to account applications for account providers, including providing credit reference and credit scoring assessment |
6 | Supplies to which the following payment system fees relate:
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7 | Processing, settling, clearing and switching transactions of the following kinds: (a) direct credit and debit; (b) other credit and debit transactions; (c) charge, credit and debit card transactions; |
(d) cheque; (e) electronic funds transfer; (f) ATM; (g) B‑pay; (h) Internet banking; (i) GiroPost;
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8 | Services to a third party mentioned in paragraph 6(b), including: (a) processing of account data; and (b) electronic payment services |
9 | Arrangement, by a financial supply facilitator, of the provision, acquisition or disposal of an interest in a security, including the following: (a) order placement and trade execution; (b) clearance and settlement of trades;
(d) arranging flotations and privatisations; (e) arranging mergers and acquisitions; (f) arranging takeover bids;
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10 | Securities and unit registry services to securities and unit issuers, including: (a) managing portfolios of assets; and (b) allotting of share issues; and (c) making dividend payments; and |
(f) placing scrip orders; and (g) bonus issue; and (h) scrip settlement; and (i) client account processing; and (j) transaction processing and recording; and (k) handling investor inquiries | |
11 | The following supplies by a financial supply facilitator: (a) loan agency services; (b) provision of a loan facility; (c) mortgage broking; (d) arranging syndicated loans; (e) introducing and broking |
12 | Lenders mortgage and title insurance |
12A | Lenders mortgage reinsurance |
13 | Loan protection insurance |
14 | The following loan application, management and processing services: (a) loan origination and brokerage;
(c) registration of loan documents;
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(e) valuations; (f) property title searches; (g) registration and certification of titles; (h) mortgage variations, including name changes; (i) adding and deleting caveats to titles | |
15 | The following loan management services: (a) processing of repayments; (b) statement preparation;
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16 | Supply to a credit union by:
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17 | The following debt collection services: (a) debt recovery; (b) litigation; (c) lodgment of documents;
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18 | Arrangement by a financial supply facilitator of hire purchase to which item 8 in the table in regulation 40‑5.09 applies |
19 | Trade finance transaction processing and recording |
20 | Trade finance remittance services |
21 | Arrangement by a financial supply facilitator of:
(b) the sale of a forward contract; or
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22 | Transaction processing, account maintenance and report generation services provided to: (a) suppliers of derivatives; or
(c) suppliers of digital currency, or an agreement to buy or sell digital currency |
23 | The following investment portfolio management functions, including those functions for superannuation schemes: (a) management of a client’s asset portfolio;
(d) acting as a single responsible entity; (e) asset allocation services |
24 | The following administrative functions in relation to investment funds, including those functions for superannuation schemes:
(c) processing transfer between funds and trusts;
(g) statement processing and bulk mailing;
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25 | Brokerage of general or life insurance |
26 | The following life insurance administration services provided for a life insurer:
(b) processing of premiums and benefits;
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(g) processing and assessing applications;
(i) managing reinsurance requirements | |
27 | Supplies for which financial supply facilitators are paid commission by financial supply providers |
28 | Supplies provided by financial supply facilitators to franchisors, for which the facilitators are paid a franchise fee |
29 | Trustee and custodial services (except safe custody of money, documents and other things), including:
(c) collecting income and other payments; and (d) registration of interests and rights; and (e) proxy voting; and (f) exercise of options and warrants; and |
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30 | The following master custody services: (a) maintenance of accounting records; (b) taxation reporting; (c) mandate monitoring; (d) trade execution monitoring; |
(e) portfolio performance analysis; (f) risk management reporting | |
31 | Single responsible entity services |
32 | Supplies acquired by a recognised trust scheme, to the extent that:
(b) the supplies acquired are not:
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33 | Monitoring and reporting services (other than taxation and auditing services) that: (a) are acquired on or after 1 July 2012; and
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(3) However, something that is used in making a reduced credit acquisition is not, for that reason, a reduced credit acquisition.
Examples for subregulation (3):
1 Information technology services used for brokerage services
2 Labour hire services used for life insurance administration services
(4) For this regulation:
debt interest has the same meaning as in theIncome Tax Assessment Act 1997 .long‑term lease —see the Dictionary in Part 6‑3 of the Act.managed investment scheme has the same meaning as in theCorporations Act 2001 .mortgage loan means a loan secured by a mortgage over real property.mortgage scheme means a managed investment scheme that has at least 50% of its non‑cash assets invested in mortgage loans or in one or more other mortgage schemes.real property —see the Dictionary in Part 6‑3 of the Act.recognised trust scheme means a trust that has the following features:(a) the entity that acts in the capacity as trustee or responsibility entity of the trust, is carrying on, in its own capacity, an enterprise that includes making taxable supplies to the trust;
(b) the trust is:
(i) a managed investment scheme, or part of a managed investment scheme, other than a securitisation entity or a mortgage scheme; or
(ii) an approved deposit fund within the meaning of the
Superannuation Industry (Supervision) Act 1993 ; or(iii) a pooled superannuation trust within the meaning of the
Superannuation Industry (Supervision) Act 1993 ; or(iv) a public sector superannuation scheme within the meaning of the
Superannuation Industry (Supervision) Act 1993 ; or(v) a regulated superannuation fund (other than a self managed superannuation fund) within the meaning of the
Superannuation Industry (Supervision) Act 1993 .
securitisation entity means a trust that has the following features:(a) the trust was established for the purpose of managing some or all of the economic risk associated with assets, liabilities or investments (whether the trust assumes the risk from another person or creates the risk itself);
(b) the total value of the debt interests in the trust is at least 50% of the total value of the trust’s assets;
(c) the trust is an insolvency‑remote special purpose entity according to criteria of an internationally recognised rating agency that are applicable to the circumstances of the trust (regardless of whether the agency has determined that the trust satisfies the criteria).
stratum unit —see the Dictionary in Part 6‑3 of the Act.
(1) For subsection 70‑5 (1) of the Act, an acquisition mentioned in regulation 70‑5.02B that relates to making financial supplies gives rise to an entitlement to a reduced input tax credit (is a
reduced credit acquisition ) if:(a) the supply or transfer that gives rise to the acquisition (the
relevant supply ):(i) consists in:
(A) the transfer of something to an enterprise in the indirect tax zone (the
receiving enterprise ) from an enterprise outside the indirect tax zone (thesupplying enterprise) ; or(B) the doing of something for the receiving enterprise by the supplying enterprise; and
(ii) is a taxable supply because of section 84‑5 of the Act (including supply that is not connected to the indirect tax zone because of section 84‑15 of the Act); and
(b) the receiving enterprise and the supplying enterprise are closely related.
(2) In determining the reduced credit acquisition, the price of the relevant supply is reduced by the amount passed on by the supplying enterprise to the receiving enterprise for any unabsorbed contribution from a third party (see regulation 70‑5.02C).
(1) The following acquisitions may be reduced credit acquisitions under regulation 70‑5.02A:
1 | Provision of senior management services, including: (a) corporate strategy and development; and
(c) profit or business centre performance support |
2 | Provision of support systems associated with the provision of senior management services |
3 | Provision of human resources support services, including: (a) general advice and planning; and (b) recruitment assistance; and (c) compensation advice and management; and (d) training |
4 | Processing and maintenance of employee data and files |
5 | Provision of corporate information and communication services |
6 | Provision of marketing administration and media support services |
7 | Performance of financial management service functions, including: (a) tax law compliance; and (b) corporate treasury operations; and
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(e) internal audit functions; and (f) management reporting systems; and
(h) corporate insurance; and (i) centralised payroll functions | |
8 | Process and management services for the procurement of supplies |
9 | Establishment and application of credit policy |
10 | Development, establishment and application of policies, monitoring systems and procedures to manage market and operational risk |
11 | Development and application of security processes related to fraud prevention |
12 | Provision of supervision, monitoring and management services in support of client relationships |
13 | Provision of legal services, including: (a) company secretary functions; and (b) regulatory and legal compliance |
14 | Provision of systems development and computer programming services |
15 | Maintenance and operation of transaction processing systems (including communications and applications systems) |
16 | Development and maintenance of disaster recovery systems |
17 | Provision of transport, security and mail services |
18 | Property management |
(2) However, something that is used in making a reduced credit acquisition is not, for that reason, a reduced credit acquisition.
Examples for subregulation (2):
1 Consultant’s services used in the provision of recruitment services.
2 Labour hire services used in the provision of security services.
For subregulation 70‑5.02A(2), the performance by a third party, on behalf of the supplying enterprise or a closely related enterprise of the supplying enterprise, of all or part of the relevant supply is an
unabsorbed contribution if:
(a) the amount paid or payable, or part of the amount paid or payable, by the supplying enterprise for the performance is passed on by the supplying enterprise to the receiving enterprise as part of the price of the relevant supply; and
(b) the enterprise carried on by the third party is not closely related to the supplying enterprise; and
(c) the thing that is involved in the performance by the third party retains, at the time of the relevant supply, the substance and character that it had when first purchased, for the purposes of the relevant supply, by an entity that carries on an enterprise that is closely related to the supplying enterprise.
Example for paragraph (c):
Legal advice that is given in the following circumstances is an unabsorbed contribution:
• the advice is acquired by the supplying enterprise from a third party service provider as part of the provision of in‑house legal services by the supplying enterprise to its 100% subsidiary in the indirect tax zone;
• the external legal service provider is not closely related to the supplying enterprise;
• the advice is passed on to the 100% subsidiary in the indirect tax zone by the supplying enterprise;
• the amount paid or payable for the advice is passed on to the 100% subsidiary in the indirect tax zone as part of the price that the supplying enterprise charges for the provision of in‑house legal services.
To avoid doubt, an entity is not entitled to a reduced input tax credit under regulations 70‑5.02 and 70‑5.02A for the same acquisition.
For subsection 70‑5(2) of the Act, the percentage to which the input tax credit is reduced is as follows:
(a) for a reduced credit acquisition covered by item 32 of the table in subregulation 70‑5.02(2)—55%;
(b) for a reduced credit acquisition covered by item 32 and one or more other items of the table in subregulation 70‑5.02 (2):
(i) to the extent that the acquisition is covered by item 32—55%; and
(ii) to the extent that the acquisition is not covered by item 32—75%;
(c) for all other kinds of reduced credit acquisitions—75%.
For the definition of
statutory compensation scheme in section 78‑105 of the Act, each scheme or arrangement mentioned in Schedule 10 is specified.
For paragraph 79‑35 (3)(b) of the Act, the following kinds of payments are specified:
(a) a payment for medical treatment provided by a medical practitioner;
(b) a payment for surgical treatment provided by a medical practitioner;
(c) a payment for treatment provided by a registered nurse;
(d) a payment for dental treatment;
(e) a payment for hospital treatment;
(f) a payment for ambulance services;
(g) a payment for the conveyance of an injured person to obtain emergency medical treatment;
(h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment;
(i) a payment of an amount determined under section 25A of the
Territory Insurance Office Act of the Northern Territory;(j) a payment made according to a bulk‑billing arrangement under section 54 of the
Motor Accidents Compensation Act 1999 of New South Wales.Note: For section 79‑35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79‑35 sets out other requirements in relation to payments and supplies to which the Act relates.
(1) For subsection 81‑10(2) of the Act, the following kinds of Australian fee or charge are prescribed:
(a) a fee for parking a motor vehicle in a ticketed or metered parking space;
(b) a toll for driving a motor vehicle on a road;
(c) a fee for hire, use of, or entry to a facility, except for an entry fee to a national park;
(d) a fee for the use of a waste disposal facility;
(e) a fee for pre‑lodgment advice if:
(i) the advice relates to an application to which subsection 81‑10(4) of the Act applies; and
(ii) it is not compulsory to seek the advice;
(f) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non‑regulatory nature;
(g) a fee or charge for a supply of a non‑regulatory nature;
(h) a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency.
(2) Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9‑17(3) or (4) of the Act, is not a prescribed fee or charge.
Note:
Australian fee or charge is defined in section 195‑1 of the Act.
(1) For section 81‑15 of the Act, the following kinds of Australian fees and charges are prescribed:
(a) a fee or charge for:
(i) the kerbside collection of waste; or
(ii) the supply, exchange or removal of bins or crates used in connection with kerbside collection of waste;
(b) royalties charged in relation to natural resources;
(c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industry;
(d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities;
(e) a fee or charge imposed in relation to a court, tribunal, commission of inquiry or Sheriff’s office;
(f) a fee or charge for a supply of a regulatory nature made by an Australian government agency;
(g) a fee or charge for entry to a national park;
(h) any other fee or charge:
(i) specified in the
A New Tax System (Goods and Services Tax)(Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as inforce immediately before the commencement of Schedule 4 to the
Tax Laws Amendment (2011 Measures No. 2) Act 2011 ; and(ii) imposed before 1 July 2013.
(2) In this regulation:
waste includes green waste and recyclables.
(1) The payment of a fee or charge covered by both paragraph 81‑10.01(1)(g) and regulation 81‑15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration.
(2) The payment of a fee or charge covered by both paragraph
81‑10.01(1)(a), (b), (c), (d), (e), (f) or (h) and regulation 81‑15.01, or the discharge of a liability to pay the fee or charge, is to be treated as the provision of consideration.
(3) However, payment of a fee or charge covered by both regulations 81‑10.01 and 81‑15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration if the fee or charge:
(a) is specified in the
A New Tax System (Goods and Services Tax)(Exempt Taxes, Fees and Charges) Determination 2011 (No. 1) , as in force immediately before the commencement of Schedule 4 to theTax Laws Amendment (2011 Measures No. 2) Act 2011 ; and(b) was imposed before 1 July 2013.
For paragraphs 168‑5(1)(b) and (1A)(b) of the Act, the acquisition, in accordance with this Subdivision, of goods the supply of which was a taxable supply is a kind of acquisition.
Note: Part of a person’s eligibility for the tourist refund scheme involves making an acquisition:
(a) the supply of which is a taxable supply; and
(b) that is of a kind specified in the regulations.
This Subdivision applies to goods the supply of which is a taxable supply, except any of the following goods:
(a) tobacco;
(b) tobacco products;
(c) alcoholic beverages, except wine on which wine tax has been borne;
(d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.
The goods must have been acquired from a registered entity.
(1) If 1 item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.
(2) If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.
(1) The acquisition may consist of one or more acquisitions from the same registered entity for which the acquirer holds one or more tax invoices.
(2) Each acquisition must be accompanied by a tax invoice.
For paragraphs 168‑5(1)(c) and (1A)(e) of the Act, an acquirer may leave the indirect tax zone in any circumstances, except leaving the indirect tax zone in the course of the acquirer’s employment as:
(a) the person in charge or command of an aircraft or ship; or
(b) a member of the crew of an aircraft or ship.
Note: Part of a person’s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in the regulations.
The acquirer must leave the indirect tax zone at an airport, or seaport, that has a TRS verification facility.
For paragraph 168‑5 (1)(c) of the Act, an acquirer must export goods from the indirect tax zone as accompanied baggage in the circumstances set out in this Subdivision.
Note: Part of a person’s eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in the regulations.
The goods must be exported within 60 days after the day on which they were acquired.
(1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility:
(a) the tax invoice relating to the goods; and
(b) as many of the following as are requested:
(i) the goods;
(ii) the acquirer’s passport;
(iii) documents that confirm the acquirer’s entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer’s boarding pass or ticket).
(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
(a) complete a claim for payment; and
(b) include the acquirer’s tax invoice with the claim; and
(c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.
(3) The acquirer must comply with subregulation (1) or (2):
(a) if the acquirer is leaving the indirect tax zone on an aircraft—at least 30 minutes before the aircraft’s scheduled departure time; or
(b) if the acquirer is leaving the indirect tax zone on a ship—at least 60 minutes before the ship’s scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.
(4) If the acquirer is unable to present goods to an officer of Customs on request, because the acquirer has checked in the goods as accompanied baggage, the tax invoice must be endorsed, in accordance with arrangements that have been agreed to by the Comptroller‑General of Customs, with a statement to the effect that the goods have been checked in.
For paragraph 168‑5(1A)(e) of the Act, this Subdivision sets out the circumstances in which an acquirer must export goods to an external Territory, as unaccompanied baggage, for the purposes of being paid a refund of GST.
The goods must be exported within 60 days after the day on which they were acquired.
(1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility:
(a) the tax invoice relating to the goods; and
(b) documentary evidence that the acquirer is an individual to whom paragraph 168‑5(1A)(c) of the Act applies; and
(c) documentary evidence that:
(i) the goods have been exported to an external Territory; or
(ii) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired.
(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
(a) complete a claim for payment; and
(b) include the following documents with the claim:
(i) the acquirer’s tax invoice;
(ii) documentary evidence referred to in paragraph (1)(b);
(iii) documentary evidence referred to in subparagraph (1)(c)(i) or (ii); and
(c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.
(2A) The acquirer must comply with subregulation (1) or (2):
(a) if the acquirer is leaving the indirect tax zone on an aircraft—at least 30 minutes before the aircraft’s scheduled departure time; or
(b) if the acquirer is leaving the indirect tax zone on a ship—at least 60 minutes before the ship’s scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.
(3) If the acquirer presents the evidence mentioned in subparagraph (1)(c)(ii), documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Comptroller‑General of Customs within 90 days after the day on which the goods were acquired.
(1) For paragraphs 168‑5(1)(e) and (1A)(g) of the Act, this regulation applies if:
(a) an amount of GST on a taxable supply is to be paid to an acquirer in cash; and
(b) the amount of GST is not an exact multiple of 5 cents.
(2) If the amount of GST (the
base amount ) ends with an amount that is more than an exact multiple of 5 cents but less than 2.5 cents, or more than an exact multiple of 5 cents but less than 7.5 cents:(a) the base amount is to be rounded down to the nearest exact multiple of 5 cents; and
(b) the result is the proportion of the base amount that is to be paid to the acquirer.
(3) If the amount of GST (the
base amount ) ends with an amount that is 2.5 cents or more, but less than an exact multiple of 5 cents, or 7.5 cents or more, but less than an exact multiple of 5 cents:(a) the base amount is to be rounded up to the nearest exact multiple of 5 cents; and
(b) the result is the proportion of the base amount that is to be paid to the acquirer.
(1) This regulation applies if:
(a) an acquirer complies with subregulations 168‑5.10(1) and (3) or subregulations 168‑5.10C(1) and (2A) at the request of an officer of Customs; and
(b) the officer is satisfied that the acquirer is entitled to be paid an amount under section 168‑5 of the Act.
(2) The officer must give the acquirer a payment authority that includes:
(a) information identifying the acquirer; and
(b) the amount to which the acquirer is entitled.
(1) For subsection 168‑5(2) of the Act, this regulation applies if:
(a) an acquirer gives a payment authority to an officer of Customs at a TRS verification facility:
(i) that is located at an airport; and
(ii) at which facilities exist for making cash payments; and
(b) the amount to be paid to the acquirer (including any amount payable to the acquirer, in relation to the acquisition, under section 25‑5 of the
A New Tax System (Wine Equalisation Tax) Act 1999 ) is $200 or less.
Note: Facilities for making cash payments to acquirers will only be available at some airports, and will not be available at seaports.
(2) If it is practicable to pay cash to the acquirer, the amount must be paid to the acquirer, in Australian currency, before the acquirer leaves the indirect tax zone.
(3) If it is not practicable to pay cash to the acquirer, an officer of Customs must make arrangements for the acquirer to lodge the payment authority at a TRS verification facility before leaving the indirect tax zone.
Examples:
1 A shortage of cash at the TRS verification facility.
2 Passenger congestion that would make it unreasonable to pay cash to each acquirer within the time available.
(1) For subsection 168‑5(2) of the Act, this regulation applies if an acquirer:
(a) lodges a payment authority at a TRS verification facility when the acquirer is leaving the indirect tax zone; and
(b) includes with the authority instructions for paying an amount to the acquirer by:
(i) crediting the amount to a credit card account or an Australian bank account; or
(ii) posting a cheque for the amount to a nominated address.
(2) The acquirer must be paid the amount in accordance with the instructions given with the authority.
(3) The payment must be made within 60 days after the payment authority is lodged.
(1) For subsection 168‑5 (2) of the Act, this regulation applies if:
(a) an acquirer posts a payment authority, from a place outside the indirect tax zone, to the Comptroller‑General of Customs; and
(b) the acquirer includes with the authority instructions for paying an amount to the acquirer by:
(i) crediting the amount to a credit card account or an Australian bank account; or
(ii) posting a cheque for the amount to a nominated address; and
(c) the Comptroller‑General of Customs receives the authority not later than 30 days after the day on which the payment authority was given to the acquirer.
(2) The acquirer must be paid the amount in accordance with the instructions given with the authority.
(3) The payment must be made within 60 days after the Comptroller‑General of Customs receives the payment authority.
(1) For subsection 168‑5 (2) of the Act, this regulation applies if:
(a) an acquirer lodges a claim for payment in accordance with subregulations 168‑5.10(2) and (3) or subregulations 168‑5.10C(2) and (2A); and
(b) the acquirer includes with the claim instructions for paying an amount to the acquirer by:
(i) crediting the amount to a credit card account or an Australian bank account; or
(ii) posting a cheque for the amount to a nominated address; and
(c) the Comptroller‑General of Customs, or a person authorised by the Comptroller‑General of Customs, is satisfied that the acquirer is entitled to be paid an amount under section 168‑5 of the Act.
(2) The acquirer must be paid the amount in accordance with the instructions given with the claim.
(3) The payment must be made within 60 days after whichever is the later of the following:
(a) the day the Comptroller‑General of Customs receives the claim;
(b) if the Comptroller‑General of Customs asks the acquirer to give information relating to the claim for payment—the day the Comptroller‑General receives the information.
For paragraph (b) of the definition of
compulsory third party scheme in section 195‑1 of the Act, each scheme or arrangement mentioned in Schedule 11 is specified.
(1) For subparagraph (b)(vi) of the definition of
first aid or life saving course in section 195‑1 of the Act, the qualification specified is a qualification that:(a) is provided by a registered training organisation under the National Training Framework; and
(b) certifies the attainment of all the competencies mentioned in column 2 of the table in Schedule 12, with the unit codes mentioned in column 3 of Schedule 12.
(2) It is not necessary for a person to obtain certification of attainment of all the competencies mentioned in column 2 of the table in Schedule 12 from the same registered training organisation.
Schedule 15 makes transitional arrangements in relation to amendments of these Regulations.
(regulation 38‑45.01)
1 | Advanced wound care | alginate |
2 | hydro colloids | |
3 | hydro gel | |
4 | polyurethane film | |
5 | polyurethane foam | |
6 | Communication aids for people with disabilities | tracheostomy appliances and accessories |
7 | laryngotomy appliances and accessories | |
8 | Continence | skin bond |
9 | Daily living for people with disabilities | artificial ears |
10 | nose prostheses | |
11 | Hearing/speech | hearing loops |
12 | Infusion systems for the delivery of a measured dose of a medication | infusion sets |
13 | infusion pumps | |
14 | Mobility of people with disabilities—physical: orthoses | compression garments |
15 | Mobility of people with disabilities—physical: prostheses | supplements and aids associated with mammary prostheses |
16 | Mobility of people with disabilities—physical: seating aids | postural support seating |
17 | Mobility of people with disabilities—physical: walking aids | accessories associated with walking frames or specialised ambulatory ortheses |
18 | Personal hygiene for people with disabilities | customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the Act |
19 | Respiratory appliances | tilt tables |
20 | Stoma | stoma products including all bags and related equipment for patients with urostomies |
(regulation 38‑185.01)
(1) In this Schedule, unless the contrary intention appears:
barrier copy , in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser.CB declaration means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by a relevant traveller purchasing goods under Table 2 of these Rules.goods means goods purchased by a relevant traveller that will be exported with him or her on the intended flight or voyage.SB declaration means an approved form of declaration that, under SB rule 2 in this Schedule, must be made by a relevant traveller purchasing goods under Table 1 of these Rules.specified departure date , in relation to a purchaser of goods, means the date on which the purchaser will depart the indirect tax zone, according to the purchaser’s travel ticket or other approved document shown at the time he or she takes possession of the goods.(2) In this Schedule:
(a) seller includes an employee or agent of a seller; and(b) a requirement placed on a seller is satisfied by action of an employee or agent of the seller in meeting the requirement.
(1) This clause applies if:
(a) a person purchases a liquid, aerosol, gel, cream or paste (a
LAG product ) as a GST‑free item; and(b) in relation to dealing with the LAG product, the person is required to comply with the requirements of any of the following rules of Table 1 in this Schedule:
(i) SB Rule 2;
(ii) SB Rules 7 to 10; and
(c) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:
(i) is administered by the Australian Taxation Office and the Department administered by the Minister administering the
Migration Act 1958 ; and(ii) is consistent with the requirements of Subdivision 4.1.1A of the
Aviation Transport Security Regulations 2005 .
(2) The supply of the LAG product to the person is taken to have complied with the rules in Table 1 in this Schedule.
Goods taken possession of on the indirect tax zone side of the customs barrier and accompanying the traveller
SB Rule 1 | Seller to sight travel documents | The seller of the goods must sight:
| A document of a kind that provides evidence that a purchaser is to travel from the indirect tax zone to a foreign country | Before the purchaser takes possession of the goods |
SB Rule 2 | Purchaser to sign an SB declaration | The purchaser must sign, and retain a copy of, a
declaration (
| The form of the SB declaration, including additional information and statements to be included in the SB declaration | Before the purchaser takes possession of the goods |
| ||||
| ||||
SB Rule 3 | Seller to make an invoice | The seller must make an invoice: (a) at the time of the sale; and (b) in an approved form; and (c) in triplicate; and (d) containing a full description of the goods |
(b) the information to be included in an invoice | Before the purchaser takes possession of the goods |
SB Rule 4 | Seller to retain copies of certain documents | The seller must retain: (a) the signed SB declaration; and (b) a copy of the invoice | ||
SB Rule 5 | Time is limited within which the purchaser may take possession of the goods | The seller must not pass possession of the goods to the purchaser earlier than the commencement of the 60th calendar day before the specified departure date |
(1) If, before 1 July 2015, the Chief Executive Officer of Customs was satisfied of the matter mentioned in paragraph 168‑5.17(1)(c) of these Regulations, then on and after that day the Comptroller‑General of Customs is taken to be satisfied of the matter.
(2) An authorisation in force under paragraph 168‑5.17(1)(c) of these Regulations immediately before 1 July 2015 is taken on and after that day to be an authorisation by the Comptroller‑General of Customs in force under that paragraph.
(3) A claim mentioned in subregulation 168‑5.17(3) of these Regulations that was received by the Chief Executive Officer of Customs before 1 July 2015 is taken on and after that day to have been received by the Comptroller‑General of Customs.
The repeal and substitution of clause 2 of Schedule 5 made by the
Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015 applies in relation to purchases on or after 1 July 2015.
The amendments of these Regulations made by Schedule 1 to the
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 apply in relation to working out net amounts for tax periods starting on or after 1 July 2017.
(1) The amendments made by Schedule 2 to the
Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017 apply on and after the start day in relation to a claim for payment under Division 168:(a) made on or after that start day; or
(b) made, but not finally dealt with, before that start day.
(2) In this clause:
Division 168 means Division 168 of these Regulations and includes that Division as affected by Division 25 of theA New Tax System (Wine Equalisation Tax) Regulations 2000 .start day means the first day of the month following the day that Schedule 2 to theTreasury Laws Amendment (2017 Measures No. 2) Regulations 2017 commences.Part 6 — Amendments made by the Treasury Laws Amendment (2017 Measures No. 3) Regulations 2017
The amendments of these Regulations made by Schedule 1 to the
Treasury Laws Amendment (2017 Measures No. 3) Regulations 2017 apply in relation to supplies or payments made on or after 1 July 2017.
(regulation 3)
account :
(a) meansan account mentioned in item 1 in the table in regulation 40‑5.09; and
(b) includes an account in relation to which the account holder (the
customer ) has the right:
(i) to have the account maintained by the account provider (the
provider ); and(ii) to repayment of the amount credited to the account by the provider; and
(iii) to require the provider to act on directions by the customer that are in accordance with the arrangements, or any agreement, between the provider and the customer in relation to operation of the account.
acquirer means a person who acquires goods the supply of which is a taxable supply.
acquisition , in relation to the provision or disposal of an interest—see regulation 40‑5.05.
Act meansA New Tax System (Goods and Services Tax) Act 1999 .
Approved entity means an entity with an approval under regulation 33‑15.03 to make deferred payments of assessed GST on taxable importations.
APRA means the Australian Prudential Regulation Authority.
Australian ADI has the meaning given by section 9 of theCorporations Act 2001.
charge card means an article, commonly known as a charge card, for use in obtaining cash, goods or services by incurring a debt with the issuer of the card.
Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of theAustralian Border Force Act 2015 .
credit card :
(a) means an article commonly known as a credit card and any similar article for use in obtaining cash, goods or services on credit; and
(b) includes an article commonly issued by persons conducting business to their customers, or prospective customers, for use in obtaining goods or services from the business on credit.
credit union means:
(a) an Australian ADI listed on the APRA website as a credit union; or
(b) an Australian ADI listed on the APRA website as an Australian‑owned bank that:
(i) on or before 1 July 2011 was listed on the APRA website as a credit union; and
(ii) retains mutuality; and
(iii) was listed on the APRA website as a credit union at all times in the period between 1 July 2011 and the time it was listed on the APRA website as an Australian‑owned bank; or
(c) the Cairns Penny Savings & Loans Limited (ACN 087 933 757).
Note: APRA publishes a list of Australian ADIs on its website at card means an article intended for use by an entity in obtaining access to an account held by the entity for the purpose of withdrawing or depositing cash or obtaining goods or services.
derivative means an agreement or instrument the value of which depends on, or is derived from, the value of assets or liabilities, an index or a rate.
disposal —see regulation 40‑5.04.
electronic payment see the Dictionary in Part 6‑3 of the Act.
enter goods for home consumption has the meaning given in theCustoms Act 1901 .
entity see section 184‑1 of the Act.
financial supply facilitator —see regulation 40‑5.07.
financial supply provider —see regulation 40‑5.06.
incidental financial supply —see regulation 40‑5.10.
interest —see regulation 40‑5.02.
National Training Framework means a nationally recognised system of training packages, training qualifications and registered training organisations.
officer of Customs has the meaning given by subsection 4(1) of theCustoms Act 1901 .
Outstanding tax‑related liability has the meaning given in the Dictionary in section 995‑1 of theIncome Tax Assessment Act 1997 .
participant , in a payment system, means a person who is a participant in the system in accordance with the rules governing the operations of the system.
payment system means a funds transfer system that facilitates the circulation of money or digital currency, including any procedures that relate to the system.
provision —see regulation 40‑5.03.
registered training organisation means a training organisation registered under the National Training Framework.
relevant traveller see the Dictionary in Part 6‑3 of the Act.
securities has the meaning given by subsection 92(1) of theCorporations Act 2001.
smart card means an article, commonly known as a smart card, that has the capacity to keep a record of financial transactions using the article.
tourist refund scheme means the arrangements set out in section 168‑5 of the Act.
transaction card means a debit card, charge card, credit card or smart card.
TRS verification facility , in relation to an acquirer who is leaving the indirect tax zone from an airport, or seaport, at which the tourist refund scheme is administered means the place, at the airport or seaport, at which the scheme is administered.Note: The tourist refund scheme will not be administered at every airport and seaport in Australia.
Endnotes Endnote 1 About the endnotes The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2 The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes The
Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2 Abbreviation key
ad = added or inserted
o = order(s)
am = amended
Ord = Ordinance
amdt = amendment
orig = original
c = clause(s)
par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x
/sub‑subparagraph(s)
Ch = Chapter(s)
pres = present
def = definition(s)
prev = previous
Dict = Dictionary
(prev…) = previously
disallowed = disallowed by Parliament
Pt = Part(s)
Div = Division(s)
r = regulation(s)/rule(s)
ed = editorial change
reloc = relocated
exp = expires/expired or ceases/ceased to have
renum = renumbered
effect
rep = repealed
F = Federal Register of Legislation
rs = repealed and substituted
gaz = gazette
s = section(s)/subsection(s)
LA =
Legislation Act 2003 Sch = Schedule(s)
LIA =
Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given
SLI = Select Legislative Instrument
effect
SR = Statutory Rules
(md not incorp) = misdescribed amendment
Sub‑Ch = Sub‑Chapter(s)
cannot be given effect
SubPt = Subpart(s)
mod = modified/modification
underlining = whole or part notNo. = Number(s)
commenced or to be commenced
Endnote 3 Legislation history
Number and year
FRLI registration or gazettal
Commencement
Application, saving and transitional provisions 245, 1999
21 Oct 1999
1 July 2000 (r 2)
49, 2000
19 Apr 2000
19 Apr 2000 (r 2)
—
77, 2000
26 May 2000
26 May 2000 (r 2)
—
89, 2000
1 June 2000
1 June 2000 (r 2)
—
110, 2000
15 June 2000
Sch 1: 15 June 2000 (r 2(a))
Remainder: 16 June 2000 (r 2(b))
—
268, 2000
28 Sept 2000
28 Sept 2000 (r 2)
—
363, 2000
20 Dec 2000
20 Dec 2000 (r 2)
—
48, 2001
16 Mar 2001
1 July 2000 (r 2)
—
126, 2001
6 June 2001
1 Dec 2001 (r 2)
—
88, 2002
9 May 2002
1 July 2000 (r 2)
—
37, 2003
27 Mar 2003
1 Apr 2003 (r 2)
—
73, 2003
28 Apr 2003
1 May 2003 (r 2)
—
190, 2003
24 July 2003
1 July 2000 (r 2)
—
218, 2004
15 July 2004
15 July 2004 (r 2)
—
276, 2004
26 Aug 2004
1 July 2004 (r 2)
—
175, 2007
26 June 2007 (F2007L01756)
1 July 2007 (r 2)
—
206, 2007
29 June 2007 (F2007L01975)
1 July 2007 (r 2)
—
258, 2007
27 Aug 2007 (F2007L02640)
28 Aug 2007 (r 2)
—
29, 2009
27 Feb 2009 (F2009L00679)
3 Mar 2009 (r 2)
—
385, 2009
16 Dec 2009 (F2009L04488)
1 July 2010 (r 2)
—
206, 2010
12 July 2010 (F2010L01945)
1 July 2010 (r 2)
r 3
207, 2010
12 July 2010 (F2010L01951)
1 July 2010 (r 2)
—
108, 2011
20 June 2011 (F2011L01077)
21 June 2011 (r 2)
—
127, 2011
30 June 2011 (F2011L01361)
1 July 2011 (r 2)
—
87, 2012
29 May 2012 (F2012L01102)
1 July 2012 (r 2)
—
148, 2012
28 June 2012 (F2012L01405)
1 July 2012 (r 2)
—
149, 2012
2 July 2012 (F2012L01482)
3 July 2012 (r 2)
—
215, 2012
3 Sept 2012 (F2012L01826)
1 July 2011 (r 2)
—
6, 2013
15 Feb 2013 (F2013L00200)
16 Feb 2013 (r 2)
—
7, 2013
15 Feb 2013 (F2013L00202)
16 Feb 2013 (s 2)
—
126, 2013
17 June 2013 (F2013L01020)
Sch 1 (items 1–4): 16 Feb 2013 (s 2 item 2)
Sch 2 (items 1, 2): 18 June 2013 (s 2 item 3)
—
279, 2013
16 Dec 2013 (F2013L02123)
Sch 1 (item 23): 17 Dec 2013 (s 2)
—
39, 2015
30 Mar 2015 (F2015L00367)
Sch 1 (items 84–110): 31 Mar 2015 (s 2 item 3)
—
90, 2015
19 June 2015 (F2015L00854)
Sch 2 (items 1–21): 1 July 2015 (s 2(1) item 2)
—
Name
Registration
Commencement
Application, saving and transitional provisions Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016
15 Apr 2016 (F2016L00518)
Sch 1: 1 July 2016 (s 2(1) item 2)
—
Treasury Laws Amendment (2016 Measures No. 3) Regulation 2016
17 Oct 2016 (F2016L01625)
Sch 1: 28 Oct 2016 (s 2(1) item 2)
—
Corporations and Other Legislation Amendment (Insolvency Law Reform) Regulation 2016
13 Dec 2016 (F2016L01926)
Sch 1 (items 3, 4): 1 Mar 2017 (s 2(1) item 2)
—
Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017
17 Nov 2017 (F2017L01491)
Sch 2: 18 Nov 2017 (s 2(1) item 1)
—
Treasury Laws Amendment (2017 Measures No. 3) Regulations 2017
4 Dec 2017 (F2017L01568)
Sch 1: 1 July 2017 (s 2(1) item 2)
—
Safety, Rehabilitation and Compensation Legislation (Defence Force) Consequential Amendment Regulations 2018
20 Apr 2018 (F2018L00502)
Sch 1 (item 3): 21 Apr 2018 (s 2(1) item 4)
—
Endnote 4 Amendment history
Provision affected
How affected
Part 1 r 2.............................................
rep LA s 48D
r 3.............................................
am 2000 No 77
Part 2‑5 Part 2‑5......................................
ad 2007 No 206
Division 23 r 23‑15.01...................................
ad 2007 No 206
r 23‑15.02...................................
ad 2007 No 206
Part 2‑6 Part 2‑6......................................
rs 2000 No 77
r 29‑70.......................................
rep 2000 No 77
r 29‑71.......................................
rep 2000 No 77
Division 29 Division 29.................................
ad 2000 No 77
Subdivision 29‑C Subdivision 29‑C........................
ad 2000 No 77
r 29‑70.01...................................
ad 2000 No 77
rep 2010 No 206
r 29‑70.02...................................
ad 2000 No 77
rep 2010 No 206
r 29‑80.01...................................
ad 2007 No 175
r 29‑80.02...................................
ad 2009 No 385
Part 2‑7 Part 2‑7......................................
ad 2000 No 89
Division 33 Division 33.................................
ad 2000 No 89
r 33‑15.01...................................
ad 2000 No 89
am 2000 No 268; No 279, 2013
r 33‑15.02...................................
ad 2000 No 89
am No 279, 2013
r 33‑15.03...................................
ad 2000 No 89
am F2016L01926
r 33‑15.04...................................
ad 2000 No 89
am No 279, 2013
r 33‑15.05...................................
ad 2000 No 89
r 33‑15.06...................................
ad 2000 No 89
am 2000 No 268; No 279, 2013; No 90, 2015
r 33‑15.07...................................
ad 2000 No 89
am No 279, 2013
r 33‑15.08...................................
ad 2000 No 89
r 33‑15.09...................................
ad 2000 No 89
Part 3‑1
Division 38 Division 38.................................
ad 2000 No 110
Subdivision 38‑A Subdivision 38‑A........................
ad 2000 No 110
r 38‑3.01....................................
ad 2000 No 110
r 38‑3.02....................................
ad 2001 No 126
Subdivision 38‑B Subdivision 38‑B........................
ad 2000 No 110
r 38‑45.01...................................
ad 2000 No 110
Subdivision 38‑E Subdivision 38‑E heading............
rs No 39, 2015
Subdivision 38‑E.........................
ad 2000 No 110
r 38‑185.01.................................
ad 2000 No 110
Part 3‑1......................................
rep 2000 No 77
r 40‑5 to 40‑17............................
rep 2000 No 77
Part 3‑1......................................
ad 2000 No 77
Division 40 Division 40.................................
ad 2000 No 77
Subdivision 40‑A Subdivision 40‑A........................
ad 2000 No 77
r 40‑5.01....................................
ad 2000 No 77
r 40‑5.02....................................
ad 2000 No 77
r 40‑5.03....................................
ad 2000 No 77
r 40‑5.04....................................
ad 2000 No 77
r 40‑5.05....................................
ad 2000 No 77
r 40‑5.06....................................
ad 2000 No 77
r 40‑5.07....................................
ad 2000 No 77
r 40‑5.08....................................
ad 2000 No 77
r 40‑5.09....................................
ad 2000 No 77
am 2000 No 363; 2004 No 218; 2009 No 29; 2011 No 108; 2012 No 87; No 39, 2015; F2016L00518; F2017L01568
r 40‑5.10....................................
ad 2000 No 77
r 40‑5.11....................................
ad 2000 No 77
am 2000 No 110
r 40‑5.12....................................
ad 2000 No 77
am 2012 No 87; F2017L01568
r 40‑5.13....................................
ad 2000 No 77
am 2000 No 110
Part 4‑1 Part 4‑1......................................
ad 2000 No 49
Division 48 Division 48.................................
ad 2000 No 49
Subdivision 48‑A Subdivision 48‑A........................
ad 2000 No 49
r 48‑10.01...................................
ad 2000 No 49
am 2003 No 37
r 48‑10.01A................................
ad 2003 No 37
r 48‑10.02...................................
ad 2000 No 49
am 2003 No 37
r 48‑10.03...................................
ad 2000 No 49
am 2000 No 268; 2003 No 37
r 48‑10.03A................................
ad 2003 No 37
r 48‑10.04...................................
ad 2000 No 268
am 2003 No 37
Division 51 Division 51.................................
ad 2000 No 77
r 51‑5.01....................................
ad 2000 No 77
am 2003 No 73
Part 4‑2 Part 4‑2......................................
rep 2000 No 77
r 70‑1 to 70‑3..............................
rep 2000 No 77
Part 4‑2......................................
ad 2000 No 77
Division 70 Division 70.................................
ad 2000 No 77
r 70‑5.01....................................
ad 2000 No 77
r 70‑5.01A..................................
ad 2001 No 48
r 70‑5.02....................................
ad 2000 No 77
am 2001 No 48; 2012 No 87; F2017L01568
r 70‑5.02A..................................
ad 2001 No 48
am No 39, 2015
r 70‑5.02B..................................
ad 2001 No 48
r 70‑5.02C..................................
ad 2001 No 48
am No 39, 2015
r 70‑5.02D..................................
ad 2001 No 48
r 70‑5.03....................................
ad 2000 No 77
rs 2012 No 87
Division 78 Division 78.................................
ad 2000 No 77
r 78‑105.01.................................
ad 2000 No 77
Division 79 Division 79.................................
ad 2003 No 190
r 79‑35.01...................................
ad 2003 No 190
Division 81 Division 81.................................
ad 2011 No 127
r 81‑10.01...................................
ad 2011 No 127
am 2012 No 148
r 81‑15.01...................................
ad 2012 No 148
r 81‑15.02...................................
ad 2012 No 148
Part 4‑7 Part 4‑7......................................
ad 2000 No 110
Division 168 Division 168...............................
ad 2000 No 110
Subdivision 168‑1 Subdivision 168‑1.......................
ad 2000 No 110
r 168‑5.01...................................
ad 2000 No 110
am 2010 No 207
r 168‑5.02...................................
ad 2000 No 110
am No 39, 2015
r 168‑5.03...................................
ad 2000 No 110
r 168‑5.04...................................
ad 2000 No 110
r 168‑5.05...................................
ad 2000 No 110
rs 2013 No 6
Subdivision 168‑2 Subdivision 168‑2 heading...........
rs No 39, 2015
Subdivision 168‑2.......................
ad 2000 No 110
r 168‑5.06...................................
ad 2000 No 110 | |
am 2010 No 207; No 39, 2015 | |
r 168‑5.07................................... | ad 2000 No 110 |
am No 39, 2015 | |
Subdivision 168‑3....................... | ad 2000 No 110 |
r 168‑5.08................................... | ad 2000 No 110 |
am No 39, 2015 | |
r 168‑5.09................................... | ad 2000 No 110 |
am 2013 No 6 | |
r 168‑5.10................................... | ad 2000 No 110 |
am No 39, 2015; No 90, 2015; F2017L01491 | |
Subdivision 168‑3A..................... | ad 2010 No 207 |
r 168‑5.10A................................ | ad 2010 No 207 |
r 168‑5.10B................................ | ad 2010 No 207 |
r 168‑5.10C................................ | ad 2010 No 207 |
am No 90, 2015; F2017L01491 | |
Subdivision 168‑4....................... | ad 2000 No 110 |
r 168‑5.11................................... | ad 2000 No 110 |
am 2010 No 207 | |
ed C34 | |
Subdivision 168‑5....................... | ad 2000 No 110 |
r 168‑5.12................................... | ad 2000 No 110 |
am F2017L01491 | |
r 168‑5.13................................... | ad 2000 No 110 |
am No 39, 2015 | |
rep F2017L01491 | |
Subdivision 168‑6....................... | ad 2000 No 110 |
r 168‑5.14................................... | ad 2000 No 110 |
am No 39, 2015 | |
r 168‑5.15................................... | ad 2000 No 110 |
am No 39, 2015 | |
r 168‑5.16................................... | ad 2000 No 110 |
am No 39, 2015; No 90, 2015 | |
r 168‑5.17................................... | ad 2000 No 110 |
am No 90, 2015; F2017L01491 | |
Part 6‑3...................................... | ad 2003 No 190 |
Division 195............................... | ad 2003 No 190 |
r 195‑1.01................................... | ad 2003 No 190 |
r 195‑1.02................................... | ad 2007 No 258 |
Part 6‑4...................................... | ad 2013 No 6 |
r 200–0.00 (prev r 120–0.00)........ | ad 2013 No 6 |
renum 126, 2013 | |
Schedule 3.................................. | ad 2000 No 110 |
Schedule 5.................................. | ad 2000 No 110 |
am No 6 and 126, 2013; No 39, 2015; No 90, 2015 | |
Schedule 1 heading...................... | rs 2000 No 77 |
Schedule 7 (prev Schedule 1)........ | am 2000 No 77 |
renum 2000 No 110 | |
am 2012 No 87; 2013 No 7 | |
Schedule 2 heading...................... | rs 2000 No 77 |
Schedule 8 (prev Schedule 2)........ | am 2000 No 77 |
renum 2000 No 110 | |
am 2012 No 87 | |
ed C33 | |
Schedule 10................................ | ad 2000 No 77 |
am 2002 No 88; 2003 No 190; 2004 No 276; F2016L01625; F2018L00502 | |
Schedule 11................................ | ad 2003 No 190 |
am 2012 No 149 | |
Schedule 12................................ | ad 2007 No 258 |
Schedule 15 heading.................... | rs No 126, 2013 |
Schedule 15................................ | ad No 6, 2013 |
am No 126, 2013; No 90, 2015; F2016L00518; F2017L01491; F2017L01568 | |
Dictionary.................................. | am No 49, 2000; No 77, 2000; No 89, 2000; No 110, 2000; No 48, 2001; No 258, 2007; No 108, 2011; No 215, 2012; No 279, 2013; No 39, 2015; No 90, 2015; F2016L01926; F2017L01568 |
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0
0