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)
electronic payment	means a payment by way of electronic transmission, in an electronic format approved by the Commissioner.	A New Tax System (Goods and Services Tax) Act 1999
eligible emissions unit	means:	A New Tax System (Goods and Services Tax) Act 1999
eligible international emissions unit	means:	Australian National Registry of Emissions Units Act 2011	Australian National Registry of Emissions Units Act 2011 - 4 Definitions
employee share scheme	has the meaning given by the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
endorsed charity	means an entity that is endorsed as a charity under subsection 176 ‐ 1(1).	A New Tax System (Goods and Services Tax) Act 1999
English language course for overseas students	means a course of study or education supplied to overseas students that:	A New Tax System (Goods and Services Tax) Act 1999
enterprise	has the meaning given by section 9 ‐ 20.	A New Tax System (Goods and Services Tax) Act 1999
entertainment	has the meaning given by section 32 ‐ 10 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
entity	has the meaning given by section 184 ‐ 1.	A New Tax System (Goods and Services Tax) Act 1999
essential prerequisite	: a qualification is an essential prerequisite in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed:	A New Tax System (Goods and Services Tax) Act 1999
estimated annual GST amount	has the meaning given by section 162 ‐ 140.	A New Tax System (Goods and Services Tax) Act 1999
exceed the financial acquisitions threshold	has the meaning given by Division 189.	A New Tax System (Goods and Services Tax) Act 1999
excise duty	means any duty of excise imposed by that name under a law of the Commonwealth.	A New Tax System (Goods and Services Tax) Act 1999
exempt entity	has the meaning given by section 995 ‐ 1 of the * ITAA 1997.	A New Tax System (Goods and Services Tax) Act 1999
expense payment benefit	means a benefit referred to in section 20.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 20 Expense payment benefits Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
explanatory section	has the meaning given by section 182 ‐ 10.	A New Tax System (Goods and Services Tax) Act 1999
family member	has the meaning given by subsection 48 ‐ 15(2).	A New Tax System (Goods and Services Tax) Act 1999
farming business	has the meaning given by subsection 38 ‐ 475(2).	A New Tax System (Goods and Services Tax) Act 1999
FBT year	means a year beginning on 1 April.	A New Tax System (Goods and Services Tax) Act 1999
Finance Minister	means the Minister who administers this Act.	Public Governance, Performance and Accountability Act 2013	Public Governance, Performance and Accountability Act 2013 - 8 The Dictionary

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