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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 3 - Defined terms  

3-5   When terms are not identified  

Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

Terms are not asterisked in the non-operative material contained in this Act.


The non-operative material is described in Division 4 .


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

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.