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.
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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