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

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Distinguished Terms in this instrument

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Term(s)	Definition	Defined in Legislation	See Section(s)
account on a cash basis	: you while a choice you make under section 2940, or a permission of the Commissioner under section 2945 in relation to you, has effect.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
account on the same basis	: 2 or more * companies if: (a) each company * accounts on a cash basis; or (b) none of the companies account on a cash basis.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
ACNCregistered charity	means an entity that is registered under the Australian Charities and Notforprofits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 255(5) of that Act.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
ACNCregistered religious institution	means an institution that is: (a) an * ACNCregistered charity; and (b) registered under the Australian Charities and Notforprofits Commission Act 2012	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
acquisition	has the meaning given by section 1110.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 11-10 Meaning of acquisition
actual application of a thing	has the meaning given by section 12940.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 129-40 Working out whether you have an adjustment
additional consideration	includes the meaning given by subsection 1335(3).	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 133-5 Decreasing adjustments for additional consideration provided under gross‐up clauses
adjustment	means an * increasing or a * decreasing .	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
adjustment event	has the meaning given by sections 1910 and 6950.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 19-10 Adjustment events
adjustment note	means a document that complies with the requirements of subsection 2975(1) and (if applicable) section 5450.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 29-75 Adjustment notes A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
adjustment period	has the meaning given by Subdivision 129B.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
adult and community education course	means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and: (a) is of a kind determined by the *	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
aircrafts stores	means stores for the use of the passengers or crew of an aircraft, or for the service of an aircraft.	Customs Act 1901	Customs Act 1901 - 130C Interpretation Customs Act 1901 - 130C Interpretation
amalgamated company	, in relation to an * amalgamation, means the single *	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
amalgamating company	, in relation to an * amalgamation, means any * company that amalgamates with one or more other companies under the amalgamation.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
amalgamation	means any procedure, under an * Australian law or a * foreign law, by which 2 or more *	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
amount	includes a nil .	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
annual apportionment election	means an election made under section 13110.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 131-10 Making an annual apportionment election
annual apportionment turnover threshold	has the meaning given by subsection 1315(2).	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary A New Tax System (Goods and Services Tax) Act 1999 - 131-5 Eligibility to make an annual apportionment election
annual GST liability	, for an * instalment tax period, has the meaning given by section 162145.	A New Tax System (Goods and Services Tax) Act 1999	A New Tax System (Goods and Services Tax) Act 1999 - 162-145 Your annual GST liability A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary