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

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

Link

Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation
company	means:	A New Tax System (Goods and Services Tax) Act 1999
complying superannuation fund	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
Comptroller‐General of Customs	has the same meaning as in the Customs Act 1901 .	A New Tax System (Goods and Services Tax) Act 1999
compulsory third party scheme	is a scheme or arrangement:	A New Tax System (Goods and Services Tax) Act 1999
connected with the indirect tax zone	, in relation to a supply, has the meaning given by sections 9 ‐ 25 , 84 ‐ 75 , 85 ‐ 5 and 126 ‐ 27.	A New Tax System (Goods and Services Tax) Act 1999
consideration	, for a supply or acquisition, means any consideration, within the meaning given by sections 9 ‐ 15 and 9 ‐ 17, in connection with the supply or acquisition.	A New Tax System (Goods and Services Tax) Act 1999
consolidated group	has the meaning given by section 703 ‐ 5 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
consumer	has the meaning given by section 84 ‐ 75.	A New Tax System (Goods and Services Tax) Act 1999
contributing operator	has the meaning given by subparagraph 80 ‐ 5(1)(c)(ii), 80 ‐ 40(1)(c)(ii) or 80 ‐ 80(1)(c)(ii).	A New Tax System (Goods and Services Tax) Act 1999
contributing operatorâs payment	has the meaning given by subsection 80 ‐ 5(3), 80 ‐ 40(3) or 80 ‐ 80(3).	A New Tax System (Goods and Services Tax) Act 1999
contribution amount	has the meaning given by paragraph 721 ‐ 25(1)(b) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
corrected GST amount	has the meaning given by paragraph 19 ‐ 40(c).	A New Tax System (Goods and Services Tax) Act 1999
corrected input tax credit amount	has the meaning given by paragraph 19 ‐ 70(c).	A New Tax System (Goods and Services Tax) Act 1999
course materials	, in relation to an * education course, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course.	A New Tax System (Goods and Services Tax) Act 1999
creditable acquisition	has the meaning given by section 11 ‐ 5.	A New Tax System (Goods and Services Tax) Act 1999
creditable at less than	1 / 11 of the consideration has the meaning given by subsection 136 ‐ 50(2).	A New Tax System (Goods and Services Tax) Act 1999
creditable importation	has the meaning given by section 15 ‐ 5.	A New Tax System (Goods and Services Tax) Act 1999
creditable purpose	:	A New Tax System (Goods and Services Tax) Act 1999
CTP ancillary payment or supply	has the meaning given by subsection 79 ‐ 35(3).	A New Tax System (Goods and Services Tax) Act 1999
CTP compensation or ancillary payment or supply	has the meaning given by subsection 79 ‐ 35(1).	A New Tax System (Goods and Services Tax) Act 1999