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

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
GST

means tax that is payable under the * GST law and imposed as goods and services tax by any of these:

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

has the meaning given by subsection 165 ‐ 10(1).

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

has the meaning given by section 54 ‐ 5.

A New Tax System (Goods and Services Tax) Act 1999
GST branch registration number

, of a branch, means the branch’s GST branch registration number notified under section 54 ‐ 15.

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

has the meaning given by subsection 165 ‐ 45(2).

A New Tax System (Goods and Services Tax) Act 1999
GST exclusive market value

, in relation to a supply or acquisition:

A New Tax System (Goods and Services Tax) Act 1999
GST exclusive value

:

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

has the meaning given by section 48 ‐ 5.

A New Tax System (Goods and Services Tax) Act 1999
GST inclusive market value

of:

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

has the meaning given by subsection 162 ‐ 70(1).

A New Tax System (Goods and Services Tax) Act 1999
GST instalment payer

has the meaning given by section 162 ‐ 50.

A New Tax System (Goods and Services Tax) Act 1999
GST instalment quarter

has the meaning given by subsections 162 ‐ 70(2) and (3).

A New Tax System (Goods and Services Tax) Act 1999
GST instalment shortfall

, for a * GST instalment quarter in relation to which you are liable to pay a penalty under Subdivision 162 ‐ D, means:

A New Tax System (Goods and Services Tax) Act 1999
GST joint venture

has the meaning given by section 51 ‐ 5.

A New Tax System (Goods and Services Tax) Act 1999
GST religious group

has the meaning given by section 49 ‐ 5.

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

:

A New Tax System (Goods and Services Tax) Act 1999
GST‐free

has the meaning given by subsection 9 ‐ 30(1) and Division 38.

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

of a * consolidated group or a * MEC group has the meaning given by subsection 995 ‐ 1(1) of the * ITAA 1997.

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

has the meaning given by section 322 ‐ 5 of the * ITAA 1997.

A New Tax System (Goods and Services Tax) Act 1999
HIH rescue entity

means:

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

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.