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Back to browse5 related documents
  • 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

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