A New Tax System (Goods and Services Tax) Act 1999
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| 100% subsidiary | has the meaning given by section 975 ‐ 505 of the * ITAA 1997. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| 90% owned group | has the meaning given by section 190 ‐ 1. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| account on a cash basis | : you account on a cash basis while a choice you make under section 29 ‐ 40, or a permission of the Commissioner under section 29 ‐ 45 in relation to you, has effect. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| account on the same basis | : 2 or more * companies account on the same basis if: |
A New Tax System (Goods and Services Tax) Act 1999 | |
| ACNC‐registered charity | means an entity that is registered under the Australian Charities and Not ‐ for ‐ profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25 ‐ 5(5) of that Act. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| ACNC‐registered religious institution | means an institution that is: |
A New Tax System (Goods and Services Tax) Act 1999 | |
| acquisition | has the meaning given by section 11 ‐ 10. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| actual application of a thing | has the meaning given by section 129 ‐ 40. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| additional consideration | includes the meaning given by subsection 133 ‐ 5(3). |
A New Tax System (Goods and Services Tax) Act 1999 | |
| adjustment | means an * increasing adjustment or a * decreasing adjustment. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| adjustment event | has the meaning given by sections 19 ‐ 10 and 69 ‐ 50. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| adjustment note | means a document that complies with the requirements of subsection 29 ‐ 75(1) and (if applicable) section 54 ‐ 50. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| adjustment period | has the meaning given by Subdivision 129 ‐ B. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| adult and community education course | means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and: |
A New Tax System (Goods and Services Tax) Act 1999 | |
| aircraftâs stores | has the meaning given by section 130C of the Customs Act 1901 . |
A New Tax System (Goods and Services Tax) Act 1999 | |
| amalgamated company | , in relation to an * amalgamation, means the single * company that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the * amalgamating companies or a new company. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| amalgamating company | , in relation to an * amalgamation, means any * company that amalgamates with one or more other companies under the amalgamation. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| amalgamation | means any procedure, under an * Australian law or a * foreign law, by which 2 or more * companies amalgamate and continue as one company. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| amount | includes a nil amount. |
A New Tax System (Goods and Services Tax) Act 1999 | |
| annual apportionment election | means an election made under section 131 ‐ 10. |
A New Tax System (Goods and Services Tax) Act 1999 |