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

Term(s)	Definition	Defined in Legislation	See Section(s)
annual apportionment turnover threshold	has the meaning given by subsection 131 ‐ 5(2).	A New Tax System (Goods and Services Tax) Act 1999
annual GST liability	, for an * instalment tax period, has the meaning given by section 162 ‐ 145.	A New Tax System (Goods and Services Tax) Act 1999
annual tax period	has the meaning given by section 151 ‐ 40.	A New Tax System (Goods and Services Tax) Act 1999
annual tax period election	means an election made under section 151 ‐ 10.	A New Tax System (Goods and Services Tax) Act 1999
apply	, in relation to a thing acquired or imported, has the meaning given by section 129 ‐ 55.	A New Tax System (Goods and Services Tax) Act 1999
appropriate percentage	, for a * GST instalment quarter, has the meaning given by subsection 162 ‐ 175(5).	A New Tax System (Goods and Services Tax) Act 1999
approved form	has the meaning given by Schedule 1.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
approved pathology practitioner	means a person in respect of whom there is in force an undertaking given by the person, and accepted by the Minister, under section 23DC.	Health Insurance Act 1973	Health Insurance Act 1973 - 23DC Giving an acceptance of approved pathology practitioner undertaking Health Insurance Act 1973 - 3 Interpretation
approved valuation	has the meaning given by subsection 75 ‐ 35(2).	A New Tax System (Goods and Services Tax) Act 1999
assessable income	has the meaning given by subsection 995 ‐ 1(1) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
assessable professional income	has the meaning given by subsection 405 ‐ 20(1) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
assessed GST	, on:	A New Tax System (Goods and Services Tax) Act 1999
assessed net amount	, for a * tax period, means the * net amount * assessed for the tax period.	A New Tax System (Goods and Services Tax) Act 1999
assessment	has the meaning given by the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
associate	has the meaning given by section 318 of the * ITAA 1936.	A New Tax System (Goods and Services Tax) Act 1999
at least a 90% stake	in a * company has the meaning given by section 190 ‐ 5.	A New Tax System (Goods and Services Tax) Act 1999
Australian Business Registrar	means the Registrar of the * Australian Business Register.	A New Tax System (Goods and Services Tax) Act 1999
Australian consumer	has the meaning given by subsection 9 ‐ 25(7) and affected by section 84 ‐ 100.	A New Tax System (Goods and Services Tax) Act 1999
Australian fee or charge	means a fee or charge (however described), other than an * Australian tax, imposed under an * Australian law and payable to an * Australian government agency.	A New Tax System (Goods and Services Tax) Act 1999
Australian government agency	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999