A New Tax System (Goods and Services Tax) Act 1999
Chapter 1
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Introduction
Part 1-2
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Using this Act
Division 3
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Defined terms
3-5
When terms are not identified
(1)
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
(2)
Terms are not asterisked in the non-operative material contained in this Act.
(3)
The following basic terms used throughout the Act are not identified with an asterisk.
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
(2)
Terms are not asterisked in the non-operative material contained in this Act.
Note:
The non-operative material is described in Division 4 .
(3)
The following basic terms used throughout the Act are not identified with an asterisk.
| Common definitions that are not asterisked | |
| Item | This term: |
| 1 | acquisition |
| 2 | amount |
| 3 | Commissioner |
| 4 | entity |
| 5 | goods |
| 6 | GST |
| 7 | import |
| 8 | indirect tax zone |
| 9 | individual |
| 10 | input tax credit |
| 11 | supply |
| 12 | tax period |
| 13 | thing |
| 14 | you |
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