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
Australian law	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
Australian resident	means a person who is a resident of Australia for the purposes of the * ITAA 1936.	A New Tax System (Goods and Services Tax) Act 1999
Australian tax	means a tax (however described) imposed under an * Australian law.	A New Tax System (Goods and Services Tax) Act 1999
Australian‐based business recipient	has the meaning given by subsection 9 ‐ 26(2).	A New Tax System (Goods and Services Tax) Act 1999
average income	has the meaning given by subsection 392 ‐ 45(1) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
average input tax credit fraction	has the meaning given by section 79 ‐ 100.	A New Tax System (Goods and Services Tax) Act 1999
batch repair process	has the meaning given by section 117 ‐ 5.	A New Tax System (Goods and Services Tax) Act 1999
beverage	has the meaning given by subsection 38 ‐ 4(2).	A New Tax System (Goods and Services Tax) Act 1999
borrowing	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
business	includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.	A New Tax System (Goods and Services Tax) Act 1999
business day	has the meaning given by subsection 995 ‐ 1(1) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
car	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
car limit	has the meaning given by section 40 ‐ 230 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
car parts	, in relation to * cars, includes:	A New Tax System (Goods and Services Tax) Act 1999
carried on in the indirect tax zone	, in relation to an * enterprise, has the meaning given by section 9 ‐ 27.	A New Tax System (Goods and Services Tax) Act 1999
carrying on	an * enterprise includes doing anything in the course of the commencement or termination of the enterprise.	A New Tax System (Goods and Services Tax) Act 1999
cash accounting turnover threshold	has the meaning given by subsection 29 ‐ 40(3).	A New Tax System (Goods and Services Tax) Act 1999
commercial accommodation	has the meaning given by section 87 ‐ 15.	A New Tax System (Goods and Services Tax) Act 1999
commercial residential premises	means:	A New Tax System (Goods and Services Tax) Act 1999
Commissioner	means the Commissioner of Taxation.	A New Tax System (Goods and Services Tax) Act 1999