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)
CTP compensation payment or supply	has the meaning given by subsection 79 ‐ 35(2).	A New Tax System (Goods and Services Tax) Act 1999
CTP dual premium or election payment or supply	means a payment or supply to which section 79 ‐ 5 or 79 ‐ 15 applies.	A New Tax System (Goods and Services Tax) Act 1999
CTP hybrid payment or supply	has the meaning given by section 79 ‐ 25.	A New Tax System (Goods and Services Tax) Act 1999
CTP premium	, in relation to a * compulsory third party scheme, means:	A New Tax System (Goods and Services Tax) Act 1999
current GST lodgment record	has the meaning given by section 162 ‐ 10.	A New Tax System (Goods and Services Tax) Act 1999
current GST turnover	has the meaning given by section 188 ‐ 15.	A New Tax System (Goods and Services Tax) Act 1999
customs duty	means any duty of customs imposed by that name under a law of the Commonwealth, other than:	A New Tax System (Goods and Services Tax) Act 1999
customs value	of goods has the meaning given by section 159.	Customs Act 1901	Customs Act 1901 - 153XD Interpretation Customs Act 1901 - 153YA Interpretation Customs Act 1901 - 153ZA Interpretation Customs Act 1901 - 153ZIB Interpretation Customs Act 1901 - 153ZIM Interpretation Customs Act 1901 - 153ZJB Interpretation Customs Act 1901 - 153ZLK Interpretation Customs Act 1901 - 153ZKB Interpretation Customs Act 1901 - 153ZKL Interpretation Customs Act 1901 - 153ZKU Interpretation Customs Act 1901 - 159 Value of imported goods Customs Act 1901 - 154 Interpretation Customs Act 1901 - 153ZLB Interpretation Customs Act 1901 - 153ZMB Interpretation Customs Act 1901 - 153ZNB Interpretation Customs Act 1901 - 153ZOB Interpretation Customs Act 1901 - 153ZPB Interpretation Customs Act 1901 - 153ZQB Interpretation
dealer in precious metal	means an entity that satisfies the Commissioner that a principal part of * carrying on its * enterprise is the regular supply and acquisition of * precious metal.	A New Tax System (Goods and Services Tax) Act 1999
decreasing adjustment	means an amount arising under one of the following provisions:	A New Tax System (Goods and Services Tax) Act 1999
dental practitioner	means a person registered or licensed as a dental practitioner or dentist under a law of a State or Territory that provides for the registration or licensing of dental practitioners or dentists.	Health Insurance Act 1973	Health Insurance Act 1973 - 3 Interpretation
derived	has a meaning affected by subsection 6 ‐ 5(4) of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
digital currency	means digital units of value that:	A New Tax System (Goods and Services Tax) Act 1999
dividend	has the meaning given by subsections 6(1), (4) and (5) of the * ITAA 1936.	A New Tax System (Goods and Services Tax) Act 1999
early net amount	has the meaning given by subsection 162 ‐ 145(3).	A New Tax System (Goods and Services Tax) Act 1999
education course	means:	A New Tax System (Goods and Services Tax) Act 1999
education institution	means:	Student Assistance Act 1973	Student Assistance Act 1973 - 3 Interpretation
electronic communication	means:	Electronic Transactions Act 1999
electronic distribution platform	has the meaning given by section 84 ‐ 70.	A New Tax System (Goods and Services Tax) Act 1999
electronic lodgment turnover threshold	has the meaning given by subsection 31 ‐ 25(4).	A New Tax System (Goods and Services Tax) Act 1999