GST Regulations comparison table

Comparison table - A New Tax System (Goods and Services Tax) Regulations 1999 to A New Tax System (Goods and Services Tax) Regulations 2019

*A New Tax System (Goods and Services Tax) Regulations 1999*		*A New Tax System (Goods and Services Tax) Regulations 2019*		Comment
Regulation		Section
		Chapter 2 The basic rules
Part 2-5 - Registration Division 23 - Who is required to be registered and who may be registered
23-15.01	Registration turnover threshold (other than for non-profit bodies)	23-15.01	Registration turnover threshold (other than for non-profit bodies)
23-15.02	Registration turnover threshold for non-profit bodies	23-15.02	Registration turnover threshold for non-profit bodies
Part 2-6 - Tax periods Division 29 - What is attributable to tax periods Subdivision 29-C - Tax invoices and adjustment notes
29-80.01	Value of taxable supply	29-80.01	Value of taxable supply for which tax invoice not required
29-80.02	Adjustment note threshold	29-80.02	Amount for which adjustment note not required
Part 2-7 - Returns, payments and refunds Division 33 - Payments of GST
33-15.01	Purpose of Division	33-15.01	Object of this Division
33-15.02	Application for approval	33-15.02	Application for approval	Former subregulation 33-15.02(2) removed - now covered by section 388-50 of Schedule 1 to the Taxation Administration Act 1953
33-15.03(1)-(4)	Requirements for approval	33-15.03(1)-(4)	Requirements for approval
33-15.03(5)	Requirements for approval	196-1.01	Definitions	Definition of 'related entity' now located in the dictionary.
33-15.04	Bank guarantee requirement	33-15.04	Bank guarantee requirement
33-15.05	Decision on application - notice and date of effect	33-15.05	Decision on application-notice and date of effect
33-15.06(1)(a)	Electronic dealings by approved entities	33-15.01A(b)	Circumstances in which payments of assessed GST on taxable importations are deferred
33-15.06(1)(b)	Electronic dealings by approved entities	33-15.01A(a)	Circumstances in which payments of assessed GST on taxable importations are deferred	Electronic lodgment requirements now specified in the relevant approved form issued by the Commissioner under section 388-50 of Schedule 1 to the Taxation Administration Act 1953.
33-15.06(1)(c)	Electronic dealings by approved entities	33-15.01B(2)	Payment
33-15.06(2)	Electronic dealings by approved entities	Removed		Former subregulation 33-15.06(2) has been removed as it is not necessary.
33-15.07	Due date for deferred payments	33-15.01B(1)	Payment
33-15.08	Revocation of approval	33-15.08	Revocation of approval
33-15.09	Review of decisions	33-15.09	Review of decisions
		Chapter 3 The exemptions
Part 3-1 - Supplies that are not taxable supplies Division 38 - GST-free supplies Subdivision 38-A - Food
38-3.01	GST-free beverages supplied from vending machines	38-3.02	GST-free beverages supplied from vending machines
38-3.02	Food additives	38-3.01	Food additives
Subdivision 38-B - Health
38-45.01	Medical aids and appliances	38-45.01	Medical aids and appliances
Subdivision 38-E - Exports and other supplies for consumption outside the indirect tax zone		Subdivision 38-E-Exports and other cross-border supplies
38-185.01	Export of goods by travellers as accompanied baggage	38-185.01	Export of goods by travellers as accompanied baggage
Division 40 - Input taxed supplies Subdivision 40-A - Financial supplies
40-5.01	Object of Subdivision 40-A	40-5.01	Object of Subdivision 40-A
40-5.02	Interests	196-1.01	Definitions	Definition of 'interest' now located in the dictionary.
40-5.03	Provision	196-1.01	Definitions	Definition of 'provision' now located in the dictionary.
40-5.04	Disposal	196-1.01	Definitions	Definition of 'disposal' now located in the dictionary.
40-5.05	Acquisition	40-5.05	Acquisition	See also definition of 'acquisition' in the dictionary.
40-5.06	Financial supply providers	40-5.06	Financial supply providers
40-5.07	Financial supply facilitators	40-5.07	Financial supply facilitators
40-5.08	When supply may be financial supply	40-5.08	When supply may be financial supply
40-5.09	What supplies are financial supplies	40-5.09	What supplies are financial supplies
40-5.10	Incidental financial supplies	40-5.10	Incidental financial supplies
40-5.11	Examples of supplies that are financial supplies	40-5.11	Examples of supplies that are financial supplies
40-5.12	What supplies are not financial supplies	40-5.12	What supplies are not financial supplies
40-5.13	Examples of supplies that are not financial supplies	40-5.13	Examples of supplies that are not financial supplies
		Chapter 4 The special rules
Part 4-1 - Special rules mainly about particular ways entities are organised Division 48 - GST groups
Subdivision 48-A - Approval of GST groups		Subdivision 48-A - Formation and membership of GST groups
48-10.01	Definitions for Subdivision	196-1.01	Definitions	Definitions of 'fixed trust', and 'shareholder' now located in the dictionary. Note: Definition of 'family' removed - refer to definition of 'family member' in the A New Tax System (Goods and Services Tax) Act 1999. Definition of 'GST group' removed - refer to definition of 'GST group' in the A New Tax System (Goods and Services Tax) Act 1999. Definition of 'representative' removed - refer to definition of 'associated person' in the dictionary.
48-10.01A	Trust distribution and beneficiaries	48-10.01	Trust distribution and beneficiaries
48-10.02(1)-(5)	Membership requirements for partnerships	48-10.02	Membership requirements for partnerships
48-10.02(6)	Membership requirements for partnerships	196-1.01	Definitions	Definitions of 'family trust' and 'family company' now located in the dictionary.
48-10.03	Membership requirements for trusts	48-10.03	Membership requirements for trusts
48-10.03A	Alternative membership requirements for groups of fixed trusts	48-10.03A	Alternative membership requirements for groups of fixed trusts
48-10.04	Membership requirements for individuals	48-10.04	Membership requirements for individuals
Division 51 - GST joint ventures
		Subdivision 51-A - Formation of and participation in GST joint ventures
51-5.01	Specified purposes for GST joint ventures	51-5.01	Specified purposes for GST joint ventures
Part 4-2 - Special rules mainly about supplies and acquisitions Division 70 - Financial supplies (reduced credit acquisitions)
70-5.01	Objects of Division 70	70-5.01	Objects of this Division
70-5.01A	Definition	70-5.01A	Meaning of closely related
70-5.02(1)-(3)	Acquisitions that attract reduced input tax credits: general	70-5.02(1)-(2)	Acquisitions that attract reduced input tax credits: general
70-5.02(4)	Acquisitions that attract reduced input tax credits: general	196-1.01	Definitions	Refer to definitions of 'management investment scheme', 'mortgage loan', 'mortgage scheme', 'recognised trust scheme', 'securitisation entity' in the dictionary. Note: Definition of 'debt interest' in former subregulation 70-5.02(4) has been removed from section 70-5.02 as that phrase is not referenced in the section. Definitions of 'long-term lease', 'real property' and 'stratum unit' removed - refer to the definitions for these phrases in the A New Tax System (Goods and Services Tax) Act 1999.
70-5.02A	Acquisitions that attract reduced input tax credits: certain offshore supplies	70-5.02A(1)-(2)	Acquisitions that attract reduced input tax credits: certain offshore supplies
70-5.02B(1)-(2)	Reduced credit acquisitions	70-5.02A(3)-(4)	Acquisitions that attract reduced input tax credits: certain offshore supplies
70-5.02C	Unabsorbed contribution	70-5.02A(5)	Acquisitions that attract reduced input tax credits: certain offshore supplies
70-5.02D	Prohibition against claiming twice	70-5.02D	Prohibition against claiming twice
70-5.03	Percentage to which input tax credits are reduced	70-5.03	Percentage to which input tax credits are reduced
Division 78 - Insurance
78-105.01	Statutory compensation schemes	78-105.01	Statutory compensation schemes
Division 79 - Compulsory third party schemes
79-35.01	Meaning of CTP ancillary payment or supply	79-35.01	CTP ancillary payment or supply
Division 81 - Taxes, fees and charges		Division 81 - Payment of taxes, fees and charges
81-10.01	Fees and charges which constitute consideration	81-10.01	Fees and charges which constitute consideration
81-15.01(1)	Fees and charges which do not constitute consideration	81-15.01	Fees and charges which do not constitute consideration
81-15.01(2)	Fees and charges which do not constitute consideration	196-1.01	Definitions	Refer to definition of 'waste' in the dictionary
81-15.02	Fees and charges covered by regulations 81-10.01 and 81-15.01	81-15.02	Fees and charges covered by sections 81-10.01 and 81-15.01
Part 4-7 - Special rules mainly about returns, payments and refunds Division 168 - Tourist refund scheme
Subdivision 168-1 - Kinds of acquisitions		Subdivision 168-A - Kinds of acquisitions
168-5.01	Acquisition	168-5.01	Acquisition
168-5.02	Goods to which Subdivision 168-1 applies	168-5.02	Goods to which this Subdivision applies
168-5.03	Registered entity	168-5.03	Registered entity
168-5.04	Purchase price	168-5.04	Purchase price
168-5.05	Tax invoice	168-5.05	Tax invoice
Subdivision 168-2 - Departure from the indirect tax zone		Subdivision 168-B - Departure from the indirect tax zone
168-5.06	Departure	168-5.05A and 168-5.06	Leaving the indirect tax zone and departure	Former regulation 168-5.06 now split into two separate provisions: sections 168-5.05A and 168-5.06
168-5.07	Place of departure	168-5.07	Place of departure
Subdivision 168-3 - Export as accompanied baggage		Subdivision 168-C - Export as accompanied baggage
168-5.08	Accompanied baggage	168-5.08	Accompanied baggage
168-5.09	Time of export	168-5.09	Time of export
168-5.10	Verification of export	168-5.10	Verification of export
Subdivision 168-3A - Export by resident of an external Territory as unaccompanied baggage		Subdivision 168-D - Export by resident of an external Territory as unaccompanied baggage
168-5.10A	Export of goods to an external Territory	168-5.10A	Export of goods to an external Territory
168-5.10B	Time of export	168-5.10B	Time of export
168-5.10C	Verification of export	168-5.10C	Verification of export
Subdivision 168-4 - Proportion of amount of GST for payment in cash		Subdivision 168-E - Proportion of amount of GST for payment in cash
168-5.11	Cash payment	168-5.11	Cash payment
Subdivision 168-5 - Documentation relating to entitlement to payment		Subdivision 168-F - Documentation relating to entitlement to payment
168-5.12	Payment authority	168-5.12	Payment authority
Subdivision 168-6 - Period and manner of payment		Subdivision 168-G - Period and manner of payment
168-5.14	Processing payment authority given to officer of Customs at airport	168-5.14	Processing payment authority given to officer of Customs at airport
168-5.15	Processing payment authority lodged at a TRS verification facility	168-5.15	Processing payment authority lodged at a TRS verification facility
168-5.16	Processing payment authority given to Comptroller-General of Customs	168-5.16	Processing payment authority given to Comptroller-General of Customs
168-5.17	Processing claim for payment	168-5.17	Processing claim for payment
		Chapter 6 - Interpretation
Part 6-3 - Regulations relating to the Dictionary in the Act		Part 6-3 - Dictionary in the Act
Division 195 - Dictionary		Division 195-Dictionary in the Act
195-1.01	Compulsory third party schemes	195-1.01	Compulsory third party schemes
195-1.02	First aid or life saving course	195-1.02	First aid or life saving course
		Part 6-4-Dictionary
		196-1.01	Definitions	The A New Tax System (Goods and Services Tax) Regulations 1999 did not contain a separate dictionary for definitions of phrases used in the provisions. The A New Tax System (Goods and Services Tax) Regulations 2019 includes a dictionary.
Part 6-4 - Transitional arrangements		Removed
200-0.00	Operation of Schedule 15	Removed		Regulation 200-0.00 contained all transitional arrangements for amendments made to the A New Tax System (Goods and Services Tax Act) Regulations 1999. This is no longer required for the A New Tax System (Goods and Services Tax) Regulations 2019. Also note that Part 6-4 is now the dictionary in the A New Tax System (Goods and Services Tax) Regulations 2019.
Schedule 3 - Medical aids and appliances
Schedule 3	Medical aids and appliances	38-45.01(1)
Schedule 5 - Rules for the supply of goods to a relevant traveller		Schedule 1 - Rules for the supply of goods to a relevant traveller
Schedule 5, clause 1	Definitions and interpretation	196-1.01	Definitions	Definitions of 'barrier copy' and 'seller' now included in the dictionary. Note: definitions of 'CB declaration', 'goods', and 'SB declaration' have been removed as they are no longer required.
Schedule 5, clause 2	Sealed bag arrangements for liquids, aerosols, gels, creams and pastes	Schedule 1, clause 3	Sealed bag rules for liquids, aerosols, gels, creams and pastes
Schedule 5, Table 1	Sealed bag rules	Schedule 1, clause 2	Sealed bag rules
Schedule 5, Table 2	Customs Barrier Rules	Schedule 1, clause 4	Customs barrier rules
		Schedule 1, clause 5	Forms of invoice and receipt
		Schedule 1, clause 6	Employees or agents may meet requirements
Schedule 7 - Examples of financial supply		Schedule 2 - Examples of financial supply
Schedule 7, Part 1	Examples for item 1 in the table in regulation 40-5.09	Schedule 2, clause 1	Examples for item 1 of the table in subsection 40 5.09(3) (accounts)
Schedule 7, Part 2	Examples for item 2 in the table in regulation 40 5.09	Schedule 2, clause 2	Examples for item 2 of the table in subsection 40 5.09(3) (debt and credit)
Schedule 7, Part 3	Examples for item 3 in the table in regulation 40 5.09	Schedule 2, clause 3	Examples for item 3 of the table in subsection 40 5.09(3) (charges and mortgages)
Schedule 7, Part 4	Examples for item 6 in the table in regulation 40 5.09	Schedule 2, clause 4	Examples for item 6 of the table in subsection 40 5.09(3) (life insurance business)
Schedule 7, Part 5	Examples for item 7 in the table in regulation 40 5.09	Schedule 2, clause 5	Examples for item 7 of the table in subsection 40 5.09(3) (guarantees)
Schedule 7, Part 5A	Example for item 7A in the table in regulation 40 5.09	Schedule 2, clause 6	Examples for item 7A of the table in subsection 40 5.09(3) (indemnities)
Schedule 7, Part 6	Example for item 8 in the table in regulation 40 5.09	Schedule 2, clause 7	Examples for item 8 of the table in subsection 40 5.09(3) (hire purchase)
Schedule 7, Part 7	Examples for item 9 in the table in regulation 40 5.09	Schedule 2, clause 8	Examples for item 9 of the table in subsection 40 5.09(3) (currency)
Schedule 7, Part 8	Examples for item 10 in the table in regulation 40 5.09	Schedule 2, clause 9	Examples for item 10 of the table in subsection 40 5.09(3) (securities)
Schedule 7, Part 9	Examples for item 11 in the table in regulation 40 5.09	Schedule 2, clause 10	Examples for item 11 of the table in subsection 40 5.09(3) (derivatives)
Schedule 8 - Examples of supply that is not financial supply		Schedule 3 - Examples of supply that is not financial supply
Schedule 8, Part 1	Examples for item 3 in the table in regulation 40-5.12	Schedule 3, clause 1	Examples for item 3 of the table in section 40-5.12 (professional services)
Schedule 8, Part 2	Examples for item 4 in the table in regulation 40 5.12	Schedule 3, clause 2	Examples for item 4 of the table in section 40 5.12 (payment systems)
Schedule 8, Part 3	Examples for item 7 in the table in regulation 40 5.12	Schedule 3, clause 3	Examples for item 7 of the table in section 40 5.12 (options, rights and obligations)
Schedule 8, Part 4	Example for item 10 in the table in regulation 40 5.12	Schedule 3, clause 4	Examples for item 10 of the table in section 40 5.12 (insurance and reinsurance)
Schedule 8, Part 5	Examples for item 12 in the table in regulation 40 5.12	Schedule 3, clause 5	Examples for item 12 of the table in section 40 5.12 (managing assets or liabilities)
Schedule 8, Part 6	Examples for item 15 in the table in regulation 40 5.12	Schedule 3, clause 6	Examples for item 15 of the table in section 40 5.12 (trustee services)
Schedule 8, Part 1	Example for item 20 in the table in regulation 40 5.12	Schedule 3, clause 7	Examples for item 20 of the table in section 40-5.12 (hire purchase)
Schedule 10	Statutory compensation schemes	78-105.01	Statutory compensation schemes
Schedule 11	Compulsory third party schemes	195-1.01	Compulsory third party schemes
Schedule 12	First aid or life saving course	195-1.02	First aid or life saving course
Schedule 15	Transitional arrangements	Removed
		Chapter 7 - Transitional Part 7-1 Transitional matters Division 197-Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulationsb 1999
		197-1.01	Definitions
		197-1.02	Old regulations continue to apply to tax periods starting before commencement time
		197-1.03	Approved forms
		197-1.04	Deferred payments of assessed GST on taxable importations
		197-1.05	Tourist refund scheme

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