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Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 GST groups and GST joint ventures
- Part 1 Forming, changing and dissolving GST groups and GST joint ventures
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 48-1
- 2 Subdivision 48-A (heading)
- 3 Section 48-5
- 4 After subsection 48-10(2)
- 5 Subdivision 48-B (heading)
- 6 Subsection 48-40(1)
- 7 Paragraph 48-40(1)(b)
- 8 After subsection 48-40(1)
- 9 Subsection 48-45(1)
- 10 Paragraph 48-45(1)(b)
- 11 Subsection 48-45(2)
- 12 Subsection 48-50(1)
- 13 Paragraph 48-50(1)(a)
- 14 After section 48-50
- 15 At the end of subsection 48-60(1)
- 16 Section 48-70
- 17 Section 48-72
- 18 Subsection 48-73(1) (note 2)
- 19 After subsection 48-73(1)
- 20 Sections 48-75 to 48-90
- 21 Section 51-1
- 22 Subdivision 51-A (heading)
- 23 Section 51-5 (heading)
- 24 Subsection 51-5(1)
- 25 Paragraph 51-5(1)(c)
- 26 Paragraph 51-5(1)(e)
- 27 Subsection 51-5(1)
- 28 Subsection 51-5(2) (including the note)
- 29 After section 51-5
- 30 Subdivision 51-B (heading)
- 31 Subdivision 51-C
- 32 Subsection 58-10(6)
- 33 Paragraph 151-25(1)(c)
- 34 Paragraph 151-25(1)(d)
- 35 Sections 151-65 and 151-70
- 36 Section 195-1
- 37 Section 195-1 (definition of joint venture operator)
- 38 Section 195-1 (paragraph (a) of the definition of member)
- 39 Section 195-1 (definition of participant)
- 40 Section 195-1 (definition of representative member)
- Taxation Administration Act 1953
- 41 Subsection 110-50(2) in Schedule 1 (table items 23 to 28)
- 42 Subsection 110-50(2) in Schedule 1 (table items 35 to 41)
- 43 Transitional provisions for GST groups
- 44 Transitional provisions for GST joint ventures
- 45 Application
- Part 2 Indirect tax sharing agreements
- A New Tax System (Goods and Services Tax) Act 1999
- 46 Section 9-39 (table item 5B)
- 47 Section 9-39 (after table item 12)
- 48 Section 37-1 (table item 17A)
- 49 Section 37-1 (after table item 35)
- 50 Subsection 48-40(1) (note)
- 51 Subsection 51-30(1) (note)
- 52 Division 110 (heading)
- 53 Section 110-1
- 54 After section 110-1
- 55 At the end of Division 110
- Taxation Administration Act 1953
- 56 Before subsection 444-80(1) in Schedule 1
- 57 Subsection 444-80(1) in Schedule 1
- 58 After subsection 444-80(1) in Schedule 1
- 59 Before subsection 444-90(1) in Schedule 1
- 60 Subsection 444-90(1) in Schedule 1
- 61 After subsection 444-90(1) in Schedule 1
- 62 Before subsection 444-90(4) in Schedule 1
- 63 Application
- Schedule 2 Rulings
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 2-30
- 2 At the end of section 9-99
- 3 At the end of section 11-25
- 4 At the end of section 13-99
- 5 At the end of section 15-20
- Excise Act 1901
- 6 At the end of Part XII
- Income Tax Assessment Act 1997
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (definition of indirect tax ruling)
- 11 Subsection 995-1(1) (definition of private indirect tax ruling)
- 12 Subsection 995-1(1) (definition of public indirect tax ruling)
- Taxation Administration Act 1953
- 13 Subsection 2(1)
- 14 Subsection 2(1)
- 15 Subsection 2(1)
- 16 Subsection 2(1)
- 17 Subsection 2(1)
- 18 Section 14ZQ (definition of private ruling)
- 19 Section 14ZVA
- 20 After subsection 14ZW(1AAA)
- 21 Subsection 14ZW(1A)
- 22 Section 105-1 in Schedule 1
- 23 Section 105-60 in Schedule 1
- 24 After paragraph 357-55(fa) in Schedule 1
- 25 Paragraph 357-55(g) in Schedule 1
- 26 At the end of section 357-55 in Schedule 1
- 27 Subsection 357-60(1) in Schedule 1
- 28 Subsection 357-60(1) in Schedule 1 (after example 2)
- 29 At the end of section 357-60 in Schedule 1
- 30 Subsection 357-75(1) in Schedule 1
- 31 Subsection 357-75(1) in Schedule 1 (at the end of the table heading)
- 32 After subsection 357-75(1) in Schedule 1
- 33 Subsection 357-75(2) in Schedule 1
- 34 Subsections 358-10(2) and 358-20(3) in Schedule 1
- 35 Subsection 359-25(4) in Schedule 1
- 36 At the end of subsection 359-25(4) in Schedule 1
- 37 Paragraph 359-30(a) in Schedule 1
- 38 Paragraph 359-30(b) in Schedule 1
- 39 Paragraph 359-55(1)(b) in Schedule 1
- 40 Subsection 359-55(1) in Schedule 1 (note)
- 41 Subsection 359-55(3) in Schedule 1
- 42 At the end of section 359-55 in Schedule 1
- 43 At the end of subsection 359-60(3) in Schedule 1
- 44 Before subsection 360-5(1) in Schedule 1
- 45 After subsection 360-5(2) in Schedule 1
- 46 Transitional provision
- Schedule 3 Tax invoices
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 29-70(1)
- 2 Section 29-99 (after table item 3)
- 3 After section 48-55
- 4 Section 195-1 (definition of tax invoice)
- 5 Application of amendments