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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - NOTES

No. 55, 1999

Compilation No. 78

Compilation date:                              1 April 2019

Includes amendments up to:            Act No. 8, 2019

Registered:                                         15 April 2019

This compilation is in 2 volumes

Volume 1:       sections 1-1 to 113-5

Volume 2:       sections 114-1 to 195-1

                        Schedules

                        Endnotes

Each volume has its own contents

 

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 1 April 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Chapter 1--Introduction                                                                                       1

Part 1-1--Preliminary                                                                                                         1

Division 1--Preliminary                                                                                              1

1-1......................... Short title............................................................................ 1

1-2......................... Commencement.................................................................. 1

1-3......................... Commonwealth-State financial relations............................. 1

1-4......................... States and Territories are bound by the GST law................ 2

Part 1-2--Using this Act                                                                                                    3

Division 2--Overview of the GST legislation                                                  3

2-1......................... What this Act is about......................................................... 3

2-5......................... The basic rules (Chapter 2)................................................. 3

2-10....................... The exemptions (Chapter 3)................................................ 3

2-15....................... The special rules (Chapter 4).............................................. 4

2-20....................... Miscellaneous (Chapter 5).................................................. 4

2-25....................... Interpretative provisions (Chapter 6).................................. 4

2-30....................... Administration, collection and recovery provisions in the Taxation Administration Act 1953 4

Division 3--Defined terms                                                                                         5

3-1......................... When defined terms are identified....................................... 5

3-5......................... When terms are not identified............................................. 5

3-10....................... Identifying the defined term in a definition......................... 6

Division 4--Status of Guides and other non-operative material           7

4-1......................... Non-operative material........................................................ 7

4-5......................... Explanatory sections........................................................... 7

4-10....................... Other material..................................................................... 7

Chapter 2--The basic rules                                                                                 8

Division 5--Introduction                                                                                            8

5-1......................... What this Chapter is about.................................................. 8

5-5......................... The structure of this Chapter............................................... 8

Part 2-1--The central provisions                                                                                10

Division 7--The central provisions                                                                     10

7-1......................... GST and input tax credits................................................. 10

7-5......................... Net amounts...................................................................... 10

7-10....................... Tax periods....................................................................... 10

7-15....................... Payments and refunds....................................................... 10

Part 2-2--Supplies and acquisitions                                                                         12

Division 9--Taxable supplies                                                                                  12

9-1......................... What this Division is about............................................... 12

Subdivision 9-A--What are taxable supplies?                                                  12

9-5......................... Taxable supplies............................................................... 12

9-10....................... Meaning of supply............................................................ 12

9-15....................... Consideration.................................................................... 14

9-17....................... Certain payments and other things not consideration........ 14

9-20....................... Enterprises........................................................................ 15

9-25....................... Supplies connected with the indirect tax zone................... 17

9-26....................... Supplies by non-residents that are not connected with the indirect tax zone             20

9-27....................... When enterprises are carried on in the indirect tax zone.. 22

9-30....................... Supplies that are GST-free or input taxed......................... 23

9-39....................... Special rules relating to taxable supplies........................... 24

Subdivision 9-B--Who is liable for GST on taxable supplies?                    25

9-40....................... Liability for GST on taxable supplies............................... 25

9-69....................... Special rules relating to liability for GST on taxable supplies  25

Subdivision 9-C--How much GST is payable on taxable supplies?            26

9-70....................... The amount of GST on taxable supplies........................... 26

9-75....................... The value of taxable supplies............................................ 26

9-80....................... The value of taxable supplies that are partly GST-free or input taxed      28

9-85....................... Value of taxable supplies to be expressed in Australian currency            29

9-90....................... Rounding of amounts of GST.......................................... 29

9-99....................... Special rules relating to the amount of GST on taxable supplies              31

Division 11--Creditable acquisitions                                                                 33

11-1....................... What this Division is about............................................... 33

11-5....................... What is a creditable acquisition?....................................... 33

11-10..................... Meaning of acquisition..................................................... 33

11-15..................... Meaning of creditable purpose......................................... 34

11-20..................... Who is entitled to input tax credits for creditable acquisitions?                35

11-25..................... How much are the input tax credits for creditable acquisitions?               35

11-30..................... Acquisitions that are partly creditable............................... 35

11-99..................... Special rules relating to acquisitions................................. 36

Part 2-3--Importations                                                                                                     38

Division 13--Taxable importations                                                                    38

13-1....................... What this Division is about............................................... 38

13-5....................... What are taxable importations?......................................... 38

13-10..................... Meaning of non-taxable importation................................ 38

13-15..................... Who is liable for GST on taxable importations?............... 39

13-20..................... How much GST is payable on taxable importations?....... 39

13-25..................... The value of taxable importations that are partly non-taxable importations              41

13-99..................... Special rules relating to taxable importations.................... 41

Division 15--Creditable importations                                                               42

15-1....................... What this Division is about............................................... 42

15-5....................... What are creditable importations?..................................... 42

15-10..................... Meaning of creditable purpose......................................... 42

15-15..................... Who is entitled to input tax credits for creditable importations?               43

15-20..................... How much are the input tax credits for creditable importations?              43

15-25..................... Importations that are partly creditable............................... 44

15-99..................... Special rules relating to creditable importations................ 44

Part 2-4--Net amounts and adjustments                                                               46

Division 17--Net amounts and adjustments                                                   46

17-1....................... What this Division is about............................................... 46

17-5....................... Net amounts...................................................................... 46

17-10..................... Adjustments...................................................................... 47

17-20..................... Determinations relating to how to work out net amounts.. 47

17-99..................... Special rules relating to net amounts or adjustments......... 48

Division 19--Adjustment events                                                                           50

19-1....................... What this Division is about............................................... 50

19-5....................... Explanation of the effect of adjustment events.................. 50

Subdivision 19-A--Adjustment events                                                                51

19-10..................... Adjustment events............................................................ 51

Subdivision 19-B--Adjustments for supplies                                                    52

19-40..................... Where adjustments for supplies arise................................ 52

19-45..................... Previously attributed GST amounts.................................. 53

19-50..................... Increasing adjustments for supplies.................................. 53

19-55..................... Decreasing adjustments for supplies................................. 53

Subdivision 19-C--Adjustments for acquisitions                                             54

19-70..................... Where adjustments for acquisitions arise.......................... 54

19-75..................... Previously attributed input tax credit amounts.................. 54

19-80..................... Increasing adjustments for acquisitions............................ 55

19-85..................... Decreasing adjustments for acquisitions........................... 55

19-99..................... Special rules relating to adjustment events........................ 55

Division 21--Bad debts                                                                                              57

21-1....................... What this Division is about............................................... 57

21-5....................... Writing off bad debts (taxable supplies)........................... 57

21-10..................... Recovering amounts previously written off (taxable supplies) 57

21-15..................... Bad debts written off (creditable acquisitions).................. 58

21-20..................... Recovering amounts previously written off (creditable acquisitions)       58

21-99..................... Special rules relating to adjustments for bad debts............ 59

Part 2-5--Registration                                                                                                      60

Division 23--Who is required to be registered and who may be registered       60

23-1....................... Explanation of Division.................................................... 60

23-5....................... Who is required to be registered....................................... 60

23-10..................... Who may be registered..................................................... 61

23-15..................... The registration turnover threshold................................... 61

23-20..................... Not registered for 4 years................................................. 61

23-99..................... Special rules relating to who is required to be registered or who may be registered 62

Division 25--How you become registered, and how your registration can be cancelled            63

Subdivision 25-A--How you become registered                                              63

25-1....................... When you must apply for registration............................... 63

25-5....................... When the Commissioner must register you...................... 63

25-10..................... The date of effect of your registration............................... 64

25-15..................... Effect of backdating your registration............................... 65

25-49..................... Special rules relating to registration.................................. 65

Subdivision 25-B--How your registration can be cancelled                         66

25-50..................... When you must apply for cancellation of registration....... 66

25-55..................... When the Commissioner must cancel registration............. 66

25-57..................... When the Commissioner may cancel your registration..... 67

25-60..................... The date of effect of your cancellation.............................. 67

25-65..................... Effect of backdating your cancellation of registration....... 68

25-99..................... Special rules relating to cancellation of registration........... 68

Part 2-6--Tax periods                                                                                                       70

Division 27--How to work out the tax periods that apply to you      70

27-1....................... What this Division is about............................................... 70

27-5....................... General rule--3 month tax periods................................... 70

27-10..................... Election of one month tax periods..................................... 70

27-15..................... Determination of one month tax periods........................... 71

27-20..................... Withdrawing elections of one month tax periods.............. 71

27-22..................... Revoking elections of one month tax periods................... 72

27-25..................... Revoking determinations of one month tax periods.......... 73

27-30..................... Tax periods determined by the Commissioner to take account of changes in tax periods         73

27-35..................... Changing the days on which your tax periods end........... 74

27-37..................... Special determination of tax periods on request................ 74

27-38..................... Revoking special determination of tax periods.................. 75

27-39..................... Tax periods of incapacitated entities.................................. 75

27-40..................... An entity's concluding tax period..................................... 76

27-99..................... Special rules relating to tax periods................................... 76

Division 29--What is attributable to tax periods                                        77

29-1....................... What this Division is about............................................... 77

Subdivision 29-A--The attribution rules                                                           77

29-5....................... Attributing the GST on your taxable supplies................... 77

29-10..................... Attributing the input tax credits for your creditable acquisitions              78

29-15..................... Attributing the input tax credits for your creditable importations             79

29-20..................... Attributing your adjustments............................................ 79

29-25..................... Commissioner may determine particular attribution rules. 80

29-39..................... Special rules relating to attribution rules........................... 82

Subdivision 29-B--Accounting on a cash basis                                                83

29-40..................... Choosing to account on a cash basis................................. 83

29-45..................... Permission to account on a cash basis.............................. 83

29-50..................... Ceasing to account on a cash basis................................... 84

29-69..................... Special rules relating to accounting on a cash basis.......... 85

Subdivision 29-C--Tax invoices and adjustment notes                                  85

29-70..................... Tax invoices...................................................................... 85

29-75..................... Adjustment notes.............................................................. 87

29-80..................... Tax invoices and adjustment notes not required for low value transactions             88

29-99..................... Special rules relating to tax invoices and adjustment notes 88

Part 2-7--Returns, payments and refunds                                                          90

Division 31--GST returns                                                                                        90

31-1....................... What this Division is about............................................... 90

31-5....................... Who must give GST returns............................................. 90

31-8....................... When GST returns must be given--quarterly tax periods 90

31-10..................... When GST returns must be given--other tax periods...... 91

31-15..................... The form and contents of GST returns............................. 91

31-20..................... Additional GST returns.................................................... 92

31-25..................... Electronic lodgment of GST returns................................. 92

31-99..................... Special rules relating to GST returns................................ 93

Division 33--Payments of GST                                                                             95

33-1....................... What this Division is about............................................... 95

33-3....................... When payments of assessed net amounts must be made--quarterly tax periods      95

33-5....................... When payments of assessed net amounts must be made--other tax periods            96

33-10..................... How payment of assessed net amounts are made............. 96

33-15..................... Payments of assessed GST on importations..................... 97

33-99..................... Special rules relating to payments of GST........................ 97

Division 35--Refunds                                                                                                 99

35-1....................... What this Division is about............................................... 99

35-5....................... Entitlement to refund......................................................... 99

35-10..................... When entitlement arises.................................................. 100

35-99..................... Special rules relating to refunds...................................... 100

Part 2-8--Checklist of special rules                                                                        102

Division 37--Checklist of special rules                                                           102

37-1....................... Checklist of special rules................................................ 102

Chapter 3--The exemptions                                                                           105

Part 3-1--Supplies that are not taxable supplies                                            105

Division 38--GST-free supplies                                                                          105

38-1....................... What this Division is about............................................. 106

Subdivision 38-A--Food                                                                                       106

38-2....................... Food............................................................................... 106

38-3....................... Food that is not GST-free............................................... 106

38-4....................... Meaning of food............................................................. 107

38-5....................... Premises used in supplying food.................................... 107

38-6....................... Packaging of food........................................................... 108

Subdivision 38-B--Health                                                                                    108

38-7....................... Medical services............................................................. 108

38-10..................... Other health services....................................................... 109

38-15..................... Other government funded health services....................... 111

38-20..................... Hospital treatment........................................................... 111

38-25..................... Residential care etc.......................................................... 111

38-30..................... Home care etc................................................................. 114

38-35..................... Flexible care.................................................................... 115

38-38..................... Disability support provided to NDIS participants........... 115

38-40..................... Specialist disability services............................................ 115

38-45..................... Medical aids and appliances............................................ 115

38-47..................... Other GST-free health goods.......................................... 116

38-50..................... Drugs and medicinal preparations etc............................. 116

38-55..................... Private health insurance etc............................................. 118

38-60..................... Third party procured GST-free health supplies............... 118

Subdivision 38-C--Education                                                                             120

38-85..................... Education courses........................................................... 120

38-90..................... Excursions or field trips.................................................. 120

38-95..................... Course materials............................................................. 120

38-97..................... Lease etc. of curriculum related goods............................ 121

38-100................... Supplies that are not GST-free........................................ 121

38-105................... Accommodation at boarding schools etc......................... 121

38-110................... Recognition of prior learning etc..................................... 122

Subdivision 38-D--Child care                                                                             123

38-145................... Child care--approved child care services under the family assistance law               123

38-150................... Other child care............................................................... 123

38-155................... Supplies directly related to child care that is GST-free.... 123

Subdivision 38-E--Exports and other cross-border supplies                     123

38-185................... Exports of goods............................................................ 123

38-187................... Lease etc. of goods for use outside the indirect tax zone. 129

38-188................... Tooling used by non-residents to manufacture goods for export             129

38-190................... Supplies of things, other than goods or real property, for consumption outside the indirect tax zone      130

38-191................... Supplies relating to the repair etc. of goods under warranty 133

Subdivision 38-F--Religious services                                                               134

38-220................... Religious services........................................................... 134

Subdivision 38-G--Activities of charities etc.                                                 134

38-250................... Nominal consideration etc............................................... 134

38-255................... Second-hand goods........................................................ 135

38-260................... Supplies of retirement village accommodation etc........... 136

38-270................... Raffles and bingo conducted by charities etc.................. 136

Subdivision 38-I--Water, sewerage and drainage                                        137

38-285................... Water.............................................................................. 137

38-290................... Sewerage and sewerage-like services............................. 137

38-295................... Emptying of septic tanks................................................. 138

38-300................... Drainage......................................................................... 138

Subdivision 38-J--Supplies of going concerns                                               138

38-325................... Supply of a going concern.............................................. 138

Subdivision 38-K--Transport and related matters                                       139

38-355................... Supplies of transport and related matters........................ 139

38-360................... Travel agents arranging overseas supplies...................... 142

Subdivision 38-L--Precious metals                                                                   142

38-385................... Supplies of precious metals............................................ 142

Subdivision 38-M--Supplies through inwards duty free shops                  142

38-415................... Supplies through inwards duty free shops...................... 142

Subdivision 38-N--Grants of land by governments                                      142

38-445................... Grants of freehold and similar interests by governments 142

38-450................... Leases preceding grants of freehold and similar interests by governments              143

Subdivision 38-O--Farm land                                                                            144

38-475................... Subdivided farm land...................................................... 144

38-480................... Farm land supplied for farming...................................... 144

Subdivision 38-P--Cars for use by disabled people                                      145

38-505................... Disabled veterans............................................................ 145

38-510................... Other disabled people..................................................... 146

Subdivision 38-Q--International mail                                                             146

38-540................... International mail............................................................ 146

Subdivision 38-R--Telecommunication supplies made under arrangements for global roaming in the indirect tax zone                                                                                              147

38-570................... Telecommunication supplies made under arrangements for global roaming in the indirect tax zone        147

Subdivision 38-S--Eligible emissions units                                                     148

38-590................... Eligible emissions units.................................................. 148

Subdivision 38-T--Inbound intangible consumer supplies                         148

38-610................... Inbound intangible consumer supplies............................ 148

Division 40--Input taxed supplies                                                                      150

40-1....................... What this Division is about............................................. 150

Subdivision 40-A--Financial supplies                                                              150

40-5....................... Financial supplies........................................................... 150

Subdivision 40-B--Residential rent                                                                   151

40-35..................... Residential rent............................................................... 151

Subdivision 40-C--Residential premises                                                          152

40-65..................... Sales of residential premises........................................... 152

40-70..................... Supplies of residential premises by way of long-term lease 152

40-75..................... Meaning of new residential premises............................. 153

Subdivision 40-D--Precious metals                                                                   155

40-100................... Precious metals............................................................... 155

Subdivision 40-E--School tuckshops and canteens                                       156

40-130................... School tuckshops and canteens....................................... 156

Subdivision 40-F--Fund-raising events conducted by charities etc.         156

40-160................... Fund-raising events conducted by charities etc............... 156

40-165................... Meaning of fund-raising event........................................ 157

Subdivision 40-G--Inbound intangible consumer supplies                         158

40-180................... Inbound intangible consumer supplies............................ 158

Part 3-2--Non-taxable importations                                                                      159

Division 42--Non-taxable importations                                                         159

42-1....................... What this Division is about............................................. 159

42-5....................... Non-taxable importations--Schedule 4 to the Customs Tariff Act 1995  159

42-10..................... Goods returned to the indirect tax zone in an unaltered condition            160

42-15..................... Supplies of low value goods........................................... 161

Chapter 4--The special rules                                                                         162

Division 45--Introduction                                                                                      162

45-1....................... What this Chapter is about.............................................. 162

45-5....................... The effect of special rules............................................... 162

Part 4-1--Special rules mainly about particular ways entities are organised       163

Division 48--GST groups                                                                                       163

48-1....................... What this Division is about............................................. 163

Subdivision 48-A--Formation and membership of GST groups               163

48-5....................... Formation of GST groups.............................................. 163

48-7....................... Membership of GST groups........................................... 164

48-10..................... Membership requirements of a GST group.................... 165

48-15..................... Relationship of companies and non-companies in a GST group              166

Subdivision 48-B--Consequences of GST groups                                          168

48-40..................... Who is liable for GST..................................................... 168

48-45..................... Who is entitled to input tax credits.................................. 169

48-50..................... Adjustments.................................................................... 170

48-51..................... Consequences of being a member of a GST group for part of a tax period              170

48-52..................... Consequences for a representative member of membership change during a tax period          171

48-53..................... Consequences of changing a representative member during a tax period 172

48-55..................... GST groups treated as single entities for certain purposes 173

48-57..................... Tax invoices that are required to identify recipients........ 173

48-60..................... GST returns.................................................................... 174

Subdivision 48-C--Administrative matters                                                     175

48-70..................... Changing the membership etc. of GST groups............... 175

48-71..................... Approval of early day of effect of forming, changing etc. GST groups   177

48-73..................... Tax periods of GST groups with incapacitated members 177

48-75..................... Effect of representative member becoming an incapacitated entity           178

Subdivision 48-D--Ceasing to be a member of a GST group                     179

48-110................... Adjustments after you cease to be a member of a GST group  179

48-115................... Changes in extent of creditable purpose after you cease to be a member of a GST group        179

Division 49--GST religious groups                                                                   181

49-1....................... What this Division is about............................................. 181

Subdivision 49-A--Approval of GST religious groups                                181

49-5....................... Approval of GST religious groups................................. 181

49-10..................... Membership requirements of a GST religious group...... 182

Subdivision 49-B--Consequences of approval of GST religious groups 182

49-30..................... Supplies between members of GST religious groups..... 182

49-35..................... Acquisitions between members of GST religious groups 182

49-40..................... Adjustment events.......................................................... 182

49-45..................... Changes in the extent of creditable purpose.................... 183

49-50..................... GST religious groups treated as single entities for certain purposes        183

Subdivision 49-C--Administrative matters                                                     184

49-70..................... Changing the membership etc. of GST religious groups 184

49-75..................... Revoking the approval of GST religious groups............ 184

49-80..................... Notification by principal members.................................. 185

49-85..................... Date of effect of approvals and revocations.................... 185

49-90..................... Notification by the Commissioner.................................. 186

Division 50--GST treatment of religious practitioners                         187

Guide to Division 50                                                                                                      187

50-1....................... What this Division is about............................................. 187

50-5....................... GST treatment of religious practitioners......................... 187

Division 51--GST joint ventures                                                                        188

51-1....................... What this Division is about............................................. 188

Subdivision 51-A--Formation of and participation in GST joint ventures 188

51-5....................... Formation of GST joint ventures.................................... 188

51-7....................... Participants in GST joint ventures.................................. 189

51-10..................... Participation requirements of a GST joint venture.......... 190

Subdivision 51-B--Consequences of GST joint ventures                             191

51-30..................... Who is liable for GST..................................................... 191

51-35..................... Who is entitled to input tax credits.................................. 191

51-40..................... Adjustments.................................................................... 192

51-45..................... Additional net amounts relating to GST joint ventures... 192

51-50..................... GST returns relating to GST joint ventures.................... 193

51-52..................... Consolidation of GST returns relating to GST joint ventures  194

51-55..................... Payments of GST relating to GST joint ventures............ 195

51-60..................... Refunds relating to GST joint ventures........................... 195

Subdivision 51-C--Administrative matters                                                     196

51-70..................... Changing the participants etc. of GST joint ventures...... 196

51-75..................... Approval of early day of effect of forming, changing etc. GST joint ventures         197

Subdivision 51-D--Ceasing to be a participant in, or an operator of, a GST joint venture        198

51-110................... Adjustments after you cease to be a participant in a GST joint venture    198

51-115................... Changes in extent of creditable purpose after you cease to be a member of a GST joint venture             198

Division 54--GST branches                                                                                  200

54-1....................... What this Division is about............................................. 200

Subdivision 54-A--Registration of GST branches                                        200

54-5....................... Registration of GST branches......................................... 200

54-10..................... The date of effect of registration of a GST branch.......... 201

54-15..................... GST branch registration number..................................... 201

Subdivision 54-B--Consequences of registration of GST branches         202

54-40..................... Additional net amounts relating to GST branches........... 202

54-45..................... Net amounts of parent entities......................................... 202

54-50..................... Tax invoices and adjustment notes.................................. 203

54-55..................... GST returns relating to GST branches............................ 204

54-60..................... Payments of GST relating to GST branches................... 204

54-65..................... Refunds relating to GST branches.................................. 204

Subdivision 54-C--Cancellation of registration of GST branches           205

54-70..................... When an entity must apply for cancellation of registration of a GST branch            205

54-75..................... When the Commissioner must cancel registration of a GST branch         205

54-80..................... The date of effect of cancellation of registration of a GST branch            206

54-85..................... Application of Subdivision 25-B.................................... 206

54-90..................... Effect on GST branches of cancelling the entity's registration 207

Division 57--Resident agents acting for non-residents                          208

57-1....................... What this Division is about............................................. 208

57-5....................... Who is liable for GST..................................................... 208

57-7....................... Agreement to apply this Division to all supplies through a resident agent               208

57-10..................... Who is entitled to input tax credits.................................. 209

57-15..................... Adjustments.................................................................... 210

57-20..................... Resident agents are required to be registered.................. 210

57-25..................... Cancellation of registration of a resident agent................ 210

57-30..................... Notice of cessation of agency......................................... 211

57-35..................... Tax periods of resident agents........................................ 211

57-40..................... GST returns for non-residents........................................ 211

57-45..................... Resident agents giving GST returns............................... 212

57-50..................... Non-residents that belong to GST groups...................... 212

Division 58--Representatives of incapacitated entities                          213

58-1....................... What this Division is about............................................. 213

58-5....................... General principle for the relationship between incapacitated entities and their representatives 213

58-10..................... Circumstances in which representatives have GST-related liabilities and entitlements             214

58-15..................... Adjustments for bad debts.............................................. 217

58-20..................... Representatives are required to be registered.................. 217

58-25..................... Cancellation of registration of a representative................ 217

58-30..................... Notice of cessation of representation.............................. 218

58-35..................... Tax periods of representatives........................................ 218

58-40..................... Effect on attribution rules of not accounting on a cash basis 218

58-45..................... GST returns for representatives of incapacitated entities. 219

58-50..................... Representatives to give GST returns for incapacitated entities 219

58-55..................... Incapacitated entities not required to give GST returns in some cases      220

58-60..................... Representative to notify Commissioner of certain liabilities etc.               221

58-65..................... Money available to meet representative's liabilities......... 222

58-70..................... Protection for actions of representative........................... 222

58-95..................... Division does not apply to the extent that the representative is a creditor of the incapacitated entity        222

Division 60--Pre-establishment costs                                                              223

60-1....................... What this Division is about............................................. 223

60-5....................... Input tax credit for acquisitions and importations before establishment   223

60-10..................... Registration etc. not needed for input tax credits............. 223

60-15..................... Pre-establishment acquisitions and importations............. 224

60-20..................... Creditable purpose.......................................................... 224

60-25..................... Attributing the input tax credit for pre-establishment acquisitions            225

60-30..................... Attributing the input tax credit for pre-establishment importations           226

60-35..................... Application of Division 129........................................... 226

Division 63--Non-profit sub-entities                                                                227

63-1....................... What this Division is about............................................. 227

63-5....................... Entities that may choose to apply this Division............... 227

63-10..................... Period for which a choice has effect............................... 227

63-15..................... Consequences of choosing to apply this Division.......... 228

63-20..................... Non-profit sub-entities may register............................... 229

63-25..................... Registration turnover threshold for non-profit sub-entities 229

63-27..................... Application of particular provisions relating to charities etc. 229

63-30..................... When non-profit sub-entities must apply for cancellation of registration 230

63-35..................... When the Commissioner must cancel registration of non-profit sub-entities            231

63-40..................... Effect on adjustments of becoming a non-profit sub-entity 231

63-45..................... Effect on adjustments of ceasing to be a non-profit sub-entity 232

63-50..................... Membership requirements of GST groups..................... 232

Part 4-2--Special rules mainly about supplies and acquisitions            234

Division 66--Second-hand goods                                                                       234

66-1....................... What this Division is about............................................. 234

Subdivision 66-A--Input tax credits for acquiring second-hand goods   234

66-5....................... Creditable acquisitions of second-hand goods................ 234

66-10..................... Amounts of input tax credits for creditable acquisitions of second-hand goods       235

66-15..................... Attributing input tax credits for creditable acquisitions of second-hand goods        235

66-17..................... Records of creditable acquisitions of second-hand goods 236

Subdivision 66-B--Acquisitions of second-hand goods that are divided for re-supply                238

66-40..................... Acquisitions of second-hand goods that can be used to offset GST on future re-supplies       238

66-45..................... Future re-supplies that are not taxable supplies............... 239

66-50..................... Future re-supplies on which GST is reduced.................. 239

66-55..................... Records of acquisitions of second-hand goods to which this Subdivision applied  240

66-60..................... Input tax credits for acquiring second-hand goods the supply of which is not fully taxable    240

66-65..................... Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts         241

66-70..................... Commissioner may determine rules for applying this Subdivision          241

Division 69--Non-deductible expenses                                                            242

69-1....................... What this Division is about............................................. 242

Subdivision 69-A--Non-deductible expenses generally                                242

69-5....................... Non-deductible expenses do not give rise to creditable acquisitions or creditable importations               242

69-10..................... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars           243

Subdivision 69-B--Elections for GST purposes relating to meal entertainment and entertainment facilities      245

69-15..................... What this Subdivision is about....................................... 245

69-20..................... Effect of elections on net amounts.................................. 245

69-25..................... Election to use the 50/50 split method for meal entertainment  245

69-30..................... Election to use the 12 week register method for meal entertainment         246

69-35..................... Election to use the 50/50 split method for entertainment facilities            246

69-40..................... When elections take effect............................................... 247

69-45..................... When elections cease to have effect................................ 247

69-50..................... Adjustment events relating to elections........................... 248

69-55..................... Adjustment notes not required........................................ 249

Division 70--Financial supplies (reduced credit acquisitions)            250

70-1....................... What this Division is about............................................. 250

70-5....................... Acquisitions that attract the reduced credit...................... 250

70-10..................... Extended meaning of creditable purpose........................ 250

70-15..................... How much are the reduced input tax credits?.................. 251

70-20..................... Extent of creditable purpose............................................ 251

70-25..................... Sale of reduced credit acquisitions (Division 132).......... 252

Division 71--Fringe benefits provided by input taxed suppliers       254

71-1....................... What this Division is about............................................. 254

71-5....................... Acquisitions by input taxed suppliers to provide fringe benefits              254

71-10..................... Importations by input taxed suppliers to provide fringe benefits              255

Division 72--Associates                                                                                          256

72-1....................... What this Division is about............................................. 256

Subdivision 72-A--Supplies without consideration                                       256

72-5....................... Taxable supplies without consideration.......................... 256

72-10..................... The value of taxable supplies without consideration....... 257

72-15..................... Attributing the GST to tax periods.................................. 257

72-20..................... Supplies and acquisitions that would otherwise be sales etc. 257

72-25..................... Supplies that would otherwise be GST-free, input taxed or financial supplies         258

Subdivision 72-B--Acquisitions without consideration                                258

72-40..................... Creditable acquisitions without consideration................. 258

72-45..................... The amount of the input tax credit................................... 258

72-50..................... Attributing the input tax credit to tax periods.................. 259

Subdivision 72-C--Supplies for inadequate consideration                         259

72-70..................... The value of taxable supplies for inadequate consideration 259

Subdivision 72-D--Application of this Division to certain sub-entities    260

72-90..................... GST branches................................................................. 260

72-92..................... Non-profit sub-entities.................................................... 260

72-95..................... Commonwealth government entities............................... 260

72-100................... State or Territory government entities............................. 261

Division 75--Sale of freehold interests etc.                                                  262

75-1....................... What this Division is about............................................. 262

75-5....................... Applying the margin scheme.......................................... 262

75-10..................... The amount of GST on taxable supplies......................... 265

75-11..................... Margins for supplies of real property in particular circumstances            267

75-12..................... Working out margins to take into account failure to pay full consideration              273

75-13..................... Working out margins to take into account supplies to associates             274

75-14..................... Consideration for acquisition of real property not to include cost of improvements etc.          274

75-15..................... Subdivided real property................................................. 275

75-16..................... Margins for supplies of real property acquired through several acquisitions           275

75-20..................... Supplies under a margin scheme do not give rise to creditable acquisitions             276

75-22..................... Increasing adjustment relating to input tax credit entitlement 276

75-25..................... Adjustments relating to bad debts................................... 278

75-27..................... Decreasing adjustment for later payment of consideration 279

75-30..................... Tax invoices not required for supplies of real property under the margin scheme    279

75-35..................... Approved valuations....................................................... 279

Division 78--Insurance                                                                                           280

78-1....................... What this Division is about............................................. 280

Subdivision 78-A--Insurers                                                                                 280

78-5....................... GST on insurance premiums is exclusive of stamp duty 280

78-10..................... Decreasing adjustments for settlements of insurance claims 281

78-15..................... How to work out the decreasing adjustments................. 282

78-18..................... Increasing adjustments for payments of excess under insurance policies 283

78-20..................... Settlements of insurance claims do not give rise to creditable acquisitions               284

78-25..................... Supplies in settlement of claims are not taxable supplies 285

78-30..................... Acquisitions by insurers in the course of settling claims under non-taxable policies               285

78-35..................... Taxable supplies relating to rights of subrogation........... 285

78-40..................... Adjustment events relating to decreasing adjustments under this Division              286

78-42..................... Adjustment events relating to increasing adjustments under section 78-18              286

Subdivision 78-B--Insured entities etc.                                                            287

78-45..................... Settlements of insurance claims do not give rise to taxable supplies        287

78-50..................... Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed........................................................................................ 287

78-55..................... Payments of excess under insurance policies are not consideration for supplies      288

78-60..................... Supplies of goods to insurers in the course of settling claims  289

Subdivision 78-C--Third parties                                                                       289

78-65..................... Payments etc. to third parties by insurers........................ 289

78-70..................... Payments etc. to third parties by insured entities............. 290

78-75..................... Creditable acquisitions relating to rights of subrogation. 290

Subdivision 78-D--Insured entities that are not registered etc.                  291

78-80..................... Net amounts.................................................................... 291

78-85..................... GST returns.................................................................... 291

78-90..................... Payments of GST........................................................... 292

Subdivision 78-E--Statutory compensation schemes                                   292

78-95..................... GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty      292

78-100................... Settlements of claims for compensation under statutory compensation schemes      293

78-105................... Meaning of statutory compensation scheme................... 294

Subdivision 78-F--Miscellaneous                                                                      294

78-110................... Effect of judgments and court orders.............................. 294

78-115................... Exclusion of certain Commonwealth, State or Territory insurance schemes            295

78-118................... Portfolio transfers........................................................... 295

78-120................... HIH rescue package........................................................ 296

Division 79--Compulsory third party schemes                                          298

79-1....................... What this Division is about............................................. 298

Subdivision 79-A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies                                         299

79-5....................... Application of sections 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied........................................................................... 299

79-10..................... Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied............................... 300

79-15..................... Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement................................. 302

79-20..................... Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery........................................................................................ 303

Subdivision 79-B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies             304

79-25..................... Meaning of CTP hybrid payment or supply................... 304

79-30..................... Application of Division 78............................................. 305

Subdivision 79-C--Other payments and supplies under compulsory third party schemes         305

79-35..................... Meaning of CTP compensation or ancillary payment or supply etc.       305

79-40..................... GST on CTP premiums is exclusive of stamp duty........ 306

79-45..................... Exclusion of certain compulsory third party schemes..... 307

79-50..................... Decreasing adjustments for CTP compensation or ancillary payments or supplies  307

79-55..................... Increasing adjustments for payments of excess etc. under compulsory third party schemes    307

79-60..................... Effect of settlements and payments under compulsory third party schemes             308

79-65..................... Taxable supplies relating to recovery by operators of compulsory third party schemes           309

79-70..................... Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes 310

79-75..................... Adjustment events relating to increasing adjustments under section 79-55              311

79-80..................... Payments of excess under compulsory third party schemes are not consideration for supplies               311

79-85..................... Supplies of goods to operators in the course of settling claims                311

79-90..................... Effect of judgments and court orders.............................. 312

Subdivision 79-D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction                                                          313

79-95..................... How to work out decreasing adjustments using the applicable average input tax credit fraction              313

79-100................... Meaning of average input tax credit fraction.................. 315

Division 80--Settlement sharing arrangements                                         318

80-1....................... What this Division is about............................................. 318

Subdivision 80-A--Insurance policy settlement sharing arrangements  318

80-5....................... Meaning of insurance policy settlement sharing arrangement etc.          318

80-10..................... Effect of becoming parties to industry deeds or entering into settlement sharing arrangements               319

80-15..................... Effect of contributing operator's payment....................... 320

80-20..................... Managing operator's payments or supplies.................... 320

80-25..................... Contributing operator's payment.................................... 321

80-30..................... Managing operator's increasing adjustment where contributing operator's payment               321

80-35..................... Adjustment events relating to managing operator's payment or supply   323

Subdivision 80-B--Nominal defendant settlement sharing arrangements 323

80-40..................... Meaning of nominal defendant settlement sharing arrangement etc.      323

80-45..................... Nominal defendant settlement sharing arrangements to which this Subdivision applies          324

80-50..................... Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements................................................................... 324

80-55..................... Effect of contributing operator's payment....................... 325

80-60..................... Managing operator's payment or supply........................ 325

80-65..................... Contributing operator's payment.................................... 325

80-70..................... Managing operator's increasing adjustment where contributing operator's payment               325

80-75..................... Adjustment events relating to managing operator's payment or supply   326

Subdivision 80-C--Hybrid settlement sharing arrangements                    327

80-80..................... Meaning of hybrid settlement sharing arrangement etc. 327

80-85..................... Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions   328

80-90..................... Subdivision 80-B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement        328

80-95..................... Subdivision 80-B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement        329

Division 81--Payments of taxes, fees and charges                                   330

81-1....................... What this Division is about............................................. 330

81-5....................... Effect of payment of tax.................................................. 330

81-10..................... Effect of payment of certain fees and charges................. 330

81-15..................... Other fees and charges that do not constitute consideration 332

81-20..................... Division has effect despite sections 9-15 and 9-17......... 332

81-25..................... Retrospective application of regulations.......................... 332

Division 82--Supplies in return for rights to develop land                  333

82-1....................... What this Division is about............................................. 333

82-5....................... Supplies of rights to develop land do not constitute consideration in certain cases  333

82-10..................... Supplies by Australian government agencies of rights to develop land are not for consideration            333

Division 83--Non-residents making supplies connected with the indirect tax zone        335

83-1....................... What this Division is about............................................. 335

83-5....................... "Reverse charge" on supplies made by non-residents..... 335

83-10..................... Recipients who are members of GST groups................. 336

83-15..................... Recipients who are participants in GST joint ventures.... 336

83-20..................... The amount of GST on "reverse charged" supplies made by non-residents             336

83-25..................... When non-residents must apply for registration............. 336

83-30..................... When the Commissioner must register non-residents..... 337

83-35..................... Tax invoices not required for "reverse charged" supplies made by non-residents    337

Division 84--Offshore supplies                                                                           338

Subdivision 84-A--Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision                                                                                                       338

84-1....................... What this Subdivision is about....................................... 338

84-5....................... Offshore supplies that are taxable supplies under this Subdivision          338

84-10..................... "Reverse charge" on offshore supplies........................... 340

84-12..................... The amount of GST on offshore supplies that are "reverse charged"       341

84-13..................... The amount of input tax credits relating to offshore supplies 341

84-14..................... Supplies relating to employee share ownership schemes 342

84-15..................... Transfers etc. between branches of the same entity......... 343

84-20..................... The price of taxable supplies of offshore intangibles without, or for inadequate, consideration               343

84-25..................... Tax periods for supplies from associates that are not connected with the indirect tax zone      344

84-30..................... Adjustments for acquisitions made solely for a creditable purpose          344

Subdivision 84-B--Inbound intangible consumer supplies                         345

84-45..................... What this Subdivision is about....................................... 345

84-50..................... No tax invoices or adjustment notes for inbound intangible consumer supplies      345

84-55..................... Operator of electronic distribution platform treated as supplier                346

84-60..................... Extension of section 84-55 to certain other supplies through an electronic distribution platform             347

84-65..................... Meaning of inbound intangible consumer supply........... 348

84-70..................... Meaning of electronic distribution platform................... 348

Subdivision 84-C--Offshore supplies of low value goods                           349

84-73..................... What this Subdivision is about....................................... 349

84-75..................... Supplies of low value goods that are connected with the indirect tax zone               350

84-77..................... Meaning of offshore supply of low value goods............. 350

84-79..................... Meaning of supply of low value goods........................... 352

84-81..................... Who makes an offshore supply of low value goods....... 353

84-83..................... Exception--when supplier reasonably believes there will be a taxable importation 355

84-85..................... Exception--when there is also a taxable importation...... 356

84-87..................... No tax invoices or adjustment notes for offshore supplies of low value goods       356

84-89..................... Notifying amounts of GST to recipients of offshore supplies of low value goods  357

84-91..................... The amount of GST on offshore supplies of low value goods made by redeliverers               357

84-93..................... Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents........................................................................................ 358

Subdivision 84-D--Consumers of offshore supplies                                     359

84-95..................... What this Subdivision is about....................................... 359

84-100................... When entities are treated as not being Australian consumers 359

84-105................... When entities are treated as not being consumers........... 360

Division 85--Telecommunication supplies                                                    361

85-1....................... What this Division is about............................................. 361

85-5....................... When telecommunication supplies are connected with the indirect tax zone             361

85-10..................... Meaning of telecommunication supply........................... 361

Division 86--Valuable metals                                                                              363

86-1....................... What this Division is about............................................. 363

86-5....................... "Reverse charge" on supplies of goods consisting of valuable metal       363

86-10..................... The valuable metal threshold........................................... 364

86-15..................... Recipients who are members of GST groups................. 365

86-20..................... Recipients who are participants in GST joint ventures.... 366

86-25..................... The amount of GST on "reverse charged" supplies of goods consisting of valuable metal      366

Division 87--Long-term accommodation in commercial residential premises  367

87-1....................... What this Division is about............................................. 367

87-5....................... Commercial residential premises that are predominantly for long-term accommodation          367

87-10..................... Commercial residential premises that are not predominantly for long-term accommodation    367

87-15..................... Meaning of commercial accommodation....................... 368

87-20..................... Meaning of long-term accommodation etc..................... 368

87-25..................... Suppliers may choose not to apply this Division............ 369

Division 90--Company amalgamations                                                          370

90-1....................... What this Division is about............................................. 370

90-5....................... Supplies not taxable--amalgamated company registered or required to be registered              370

90-10..................... Value of taxable supplies--amalgamated company not registered or required to be registered                370

90-15..................... Acquisitions not creditable--amalgamated company registered or required to be registered    371

90-20..................... Liability after amalgamation for GST on amalgamating company's supplies           371

90-25..................... Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions                371

90-30..................... Adjustments.................................................................... 372

90-35..................... Amalgamating companies accounting on a cash basis.... 372

Division 93--Time limit on entitlements to input tax credits               374

93-1....................... What this Division is about............................................. 374

93-5....................... Time limit on entitlements to input tax credits................. 374

93-10..................... Exceptions to time limit on entitlements to input tax credits 374

93-15..................... GST no longer able to be taken into account................... 376

Division 96--Supplies partly connected with the indirect tax zone 377

96-1....................... What this Division is about............................................. 377

96-5....................... Supplies that are only partly connected with the indirect tax zone            377

96-10..................... The value of the taxable components of supplies that are only partly connected with the indirect tax zone........................................................................................ 378

Division 99--Deposits as security                                                                      379

99-1....................... What this Division is about............................................. 379

99-5....................... Giving a deposit as security does not constitute consideration 379

99-10..................... Attributing the GST relating to deposits that are forfeited etc.  379

Division 100--Vouchers                                                                                          380

100-1..................... What this Division is about............................................. 380

100-5..................... Supplies of vouchers with a stated monetary value......... 380

100-10................... Redemption of vouchers................................................. 381

100-12................... Consideration on redemption of vouchers...................... 381

100-15................... Increasing adjustments for unredeemed vouchers........... 382

100-18................... Arrangement for supply of voucher................................ 382

100-20................... Vouchers supplied to non-residents and redeemed by others in the indirect tax zone              383

100-25................... Meaning of voucher etc.................................................. 383

Division 102--Cancelled lay-by sales                                                              384

102-1..................... What this Division is about............................................. 384

102-5..................... Cancelled lay-by sales..................................................... 384

102-10................... Attributing GST and input tax credits............................. 384

Division 105--Supplies in satisfaction of debts                                           385

105-1..................... What this Division is about............................................. 385

105-5..................... Supplies by creditors in satisfaction of debts may be taxable supplies     385

105-10................... Net amounts.................................................................... 386

105-15................... GST returns.................................................................... 386

105-20................... Payments of GST........................................................... 386

Division 108--Valuation of taxable supplies of goods in bond           388

108-1..................... What this Division is about............................................. 388

108-5..................... Taxable supplies of goods in bond etc............................ 388

Division 110--Tax-related transactions                                                         389

110-1..................... What this Division is about............................................. 389

Subdivision 110-A--Income tax-related transactions                                  389

110-5..................... Transfers of tax losses and net capital losses.................. 389

110-15................... Supplies under operation of consolidated group regime. 389

110-20................... Tax sharing agreements--entering into agreement etc.... 390

110-25................... Tax sharing agreements--leaving group clear of group liability              390

110-30................... Tax funding agreements.................................................. 391

Subdivision 110-B--Other tax-related transactions                                     392

110-60................... Indirect tax sharing agreements--entering into agreement etc. 392

110-65................... Indirect tax sharing agreements--leaving GST group or GST joint venture clear of liability   392

Division 111--Reimbursement of employees etc.                                      394

111-1..................... What this Division is about............................................. 394

111-5..................... Creditable acquisitions relating to reimbursements......... 394

111-10................... Amounts of input tax credits relating to reimbursements 395

111-15................... Tax invoices relating to reimbursements......................... 396

111-18................... Application of Division to volunteers working for charities etc.              396

111-20................... Application of Division to recipients of certain withholding payments    397

111-25................... Employers paying expenses of employees etc................ 398

111-30................... Reimbursements etc. of former or future employees etc. 398

Division 113--PAYG voluntary agreements                                               400

113-1..................... What this Division is about............................................. 400

113-5..................... Supply of work or services not a taxable supply............ 400


Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

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

55, 1999

8 July 1999

1 July 2000

 

Appropriation (Supplementary Measures) Act (No. 1) 1999

154, 1999

11 Nov 1999

11 Nov 1999

--

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 1 (items 1-168) and Sch 7 (items 9-16): 1 July 2000 (s 2(2), (5), (14)(b))

--

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

177, 1999

22 Dec 1999

Sch 1 (items 1-162): 1 July 2000 (s 2(2))

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 7 (item 9): 22 Dec 1999 (s 2(5))

--

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 50-69): 22 Dec 1999 (s 2(1))

--

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 2 (items 5-8): 22 Dec 1999 (s 2(1))
Sch 12 (items 1, 2) and Sch 15 (items 1-6): 1 July 2000 (s 2(12))

--

A New Tax System (Fringe Benefits) Act 2000

52, 2000

30 May 2000

30 May 2000

--

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 1 (items 1-9), Sch 2, Sch 3, Sch 4 (items 1-9), Sch 5, Sch 6 (items 1-6), Sch 7 (items 4-25), Sch 8 (items 1-5), Sch 9 (items 1-11) and Sch 11 (items 3-13): 1 July 2000 (s 2(1))

--

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 1 (items 1-16, 18), Sch 2 (items 1-12, 25), Sch 3, Sch 4, Sch 5 (items 1-3, 18(1)), and Sch 6 (items 1-40, 49(1), (2)): 21 Dec 2000 (s 2(1))
Sch 7 (items 1-7): 1 July 2000 (s 2(3))

Sch 1 (item 18), Sch 2 (item 25), Sch 3 (item 34), Sch 4 (item 20), Sch 5 (item 18(1)) and Sch 6 (item 49(1), (2))

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4-14 and Sch 3 (items 31-34): 15 July 2001 (s 2(1), (3))

s 4-14

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Schedule 1 (items 69-78): 23 May 2001
Schedule 2 (items 48-52): 1 Jan 2001
Schedule 3 (items 34-36): 1 Apr 2001
Remainder: Royal Assent

Sch. 1 (items 22, 62(1), 66, 68)

New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001

77, 2001

30 June 2001

Sch 2 (items 10-14, 488(1)): 30 June 2001 (s 2(1))

Sch 2 (item 488(1))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

Sch 3 (item 97): 30 June 2001 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Schedule 2: 1 July 2000
Remainder: Royal Assent

Sch. 1 (item 6)

Taxation Laws Amendment Act (No. 6) 2001

169, 2001

1 Oct 2001

s 4 and Sch 5 (items 9A-14): 1 Oct 2001 (s 2(1), (4A))

s 4 and Sch 5 (item 14)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 57): 1 Oct 2001 (s 2(1) item 57)

--

Customs Legislation Amendment Act (No. 1) 2002

82, 2002

10 Oct 2002

Sch 3 (item 8): 19 July 2005 (s 2(1) item 5)

--

Taxation Laws Amendment Act (No. 3) 2002

97, 2002

10 Nov 2002

Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent

Sch. 1 (items 6, 19)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Schedule 11 (items 1-41, 43): Royal Assent

Sch. 11 (items 17, 43)

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 2): 1 July 2000 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

Sch. 1 (item 6)

Tax Laws Amendment (2004 Measures No. 2) Act 2004

83, 2004

25 June 2004

Schedule 7: Royal Assent

Sch. 7 (item 14)

Tax Laws Amendment (2004 Measures No. 1) Act 2004

95, 2004

29 June 2004

Schedule 10 (items 4-17, 42, 44(1), (2)): 1 July 2005

Sch. 10 (items 42, 44(1), (2))

Taxation Laws Amendment Act (No. 1) 2004

101, 2004

30 June 2004

Schedule 6: Royal Assent

Sch. 6 (item 11)

Tax Laws Amendment (Small Business Measures) Act 2004

134, 2004

13 Dec 2004

Schedule 3 (items 1-4): 13 Dec 2004 (s 2(1) item 4)
Remainder: Royal Assent

Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)

Tax Laws Amendment (Retirement Villages) Act 2004

143, 2004

14 Dec 2004

14 Dec 2004

Sch. 1 (items 13, 14, 17, 18)
Sch. 1 (items 15, 16) (am. by 73, 2006, Sch. 5 [items 168, 169])

as amended by

 

 

 

 

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Schedule 5 (items 168, 169): 1 July 2006

--

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005

10, 2005

22 Feb 2005

Schedule 1 (items 3-5): 1 July 2005

--

Tax Laws Amendment (2004 Measures No. 6) Act 2005

23, 2005

21 Mar 2005

Schedule 9: Royal Assent

Sch. 9 (item 3)

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Schedule 10 (items 1-14): Royal Assent

Sch. 10 (items 2, 9, 12)

Tax Laws Amendment (2005 Measures No. 1) Act 2005

77, 2005

29 June 2005

29 June 2005

Sch. 3 (items 17, 18)

Tax Laws Amendment (2005 Measures No. 2) Act 2005

78, 2005

29 June 2005

29 June 2005

Sch. 6 (items 21, 28)

Tax Laws Amendment (2006 Measures No. 1) Act 2006

32, 2006

6 Apr 2006

6 Apr 2006

Sch. 4 (items 20, 21)

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Schedule 7 (items 2-15, 220-226): Royal Assent

Sch. 7 (item 4)

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Schedule 5 (items 2, 3, 65-137): 1 July 2006 (see s. 2(1))

--

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Schedule 10 (items 3-5): 1 July 2005
Schedules 12 and 15: Royal Assent

Sch. 10 (item 5), Sch. 12 (items 2, 16) and Sch. 15 (item 10)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedule 2 (items 13, 1017, 1019) and Schedule 6 (items 1, 6-11): Royal Assent

Sch. 6 (items 1, 6-11)

Tax Laws Amendment (2006 Measures No. 5) Act 2006

110, 2006

23 Oct 2006

Schedule 2: Royal Assent

Sch. 2 (item 4)

Tax Laws Amendment (2006 Measures No. 6) Act 2007

4, 2007

19 Feb 2007

Schedule 2 (item 25): Royal Assent

--

Private H Insurance (Transitional Provisions and Consequential Amendments) Act 2007

32, 2007

30 Mar 2007

Schedule 2 (item 2A): Royal Assent
Schedule 2 (item 3): 1 Apr 2007 (see s. 2(1))

--

Tax Laws Amendment (2007 Measures No. 1) Act 2007

56, 2007

12 Apr 2007

12 Apr 2007

Sch. 3 (item 39)

Tax Laws Amendment (2007 Measures No. 2) Act 2007

78, 2007

21 June 2007

Schedule 2 (items 5, 18): Royal Assent

Sch. 2 (item 18)

Tax Laws Amendment (Small Business) Act 2007

80, 2007

21 June 2007

21 June 2007

Sch. 2 (items 67(1), 68-70)

Tax Laws Amendment (Simplified GST Accounting) Act 2007

112, 2007

28 June 2007

28 June 2007

Sch. 1 (item 18)

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Schedule 1 (items 6, 7, 222, 225, 226): Royal Assent
Schedule 7 (items 2-6): 1 July 2006

Sch. 1 (items 222, 225, 226)

Tax Laws Amendment (2008 Measures No. 4) Act 2008

97, 2008

3 Oct 2008

Schedule 3 (item 1): Royal Assent

--

Tax Laws Amendment (2008 Measures No. 5) Act 2008

145, 2008

9 Dec 2008

Schedule 1 (items 1-13): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (2008 Measures No. 6) Act 2009

14, 2009

26 Mar 2009

Schedule 4 (item 1): Royal Assent

--

Customs Legislation Amendment (Name Change) Act 2009

33, 2009

22 May 2009

Schedule 2 (item 3): 23 May 2009

--

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009

114, 2009

16 Nov 2009

Sch 1 (item 1) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)

Sch 2

Tax Laws Amendment (2009 Measures No. 5) Act 2009

118, 2009

4 Dec 2009

Schedule 1 (items 1-10): 1 July 2000
Schedule 1 (items 12-45, 50-52, 55): Royal Assent

Sch. 1 (items 50-52, 55)

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009

133, 2009

14 Dec 2009

Schedule 1 (items 6, 7, 86, 87): 14 Dec 2009

Sch. 1 (items 86, 87)

Tax Laws Amendment (2009 Measures No. 6) Act 2010

19, 2010

24 Mar 2010

Schedule 1 (items 14, 15): Royal Assent

--

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

20, 2010

24 Mar 2010

Schedule 1 (items 1-13, 19), Schedule 3 (items 1-29, 31), Schedule 4, Schedule 5 (items 1-3) and Schedule 6: Royal Assent
Schedule 2 (items 1-11, 23(1)): 1 July 2010

Sch. 1 (item 19), Sch. 2 (item 23(1)), Sch. 3 (item 31), Sch. 4 (item 2), Sch. 5 (item 3) and Sch. 6 (item 4)

Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010

21, 2010

24 Mar 2010

Sch 1 (items 1, 2, 4-9, 12-23, 29) and Sch 2 (items 1, 3): 24 Mar 2010 (s 2(1) items 2, 4, 6)
Sch 1 (items 3, 10, 11) and Sch 2 (item 2): 24 Mar 2010 (s 2(1) items 3, 5, 8)

Sch 1 (item 29) and Sch 2 (item 3)

Tax Laws Amendment (2010 Measures No. 1) Act 2010

56, 2010

3 June 2010

Schedule 6 (items 15, 117): Royal Assent

--

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010

74, 2010

28 June 2010

Schedule 1 (items 1-40, 43-55, 63) and Schedule 3: Royal Assent
Schedule 2 (items 1-5): 1 July 2010

Sch. 1 (items 43-45, 63) and Sch. 3 (item 5)

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010

91, 2010

29 June 2010

29 June 2010

Sch. 1 (items 15, 16), Sch. 2 (item 2) and Sch. 3 (item 12)

Tax Laws Amendment (2010 Measures No. 4) Act 2010

136, 2010

7 Dec 2010

Schedule 1: Royal Assent

Sch. 1 (item 3)

Statute Law Revision Act 2011

5, 2011

22 Mar 2011

Schedule 6 (item 121): 19 Apr 2011

--

Tax Laws Amendment (2011 Measures No. 2) Act 2011

41, 2011

27 June 2011

Schedule 4 (items 1-10, 16) and Schedule 5 (items 1-3): Royal Assent

Sch. 4 (item 16)

Tax Laws Amendment (2011 Measures No. 3) Act 2011

51, 2011

27 June 2011

Schedule 1: 1 July 2011

Sch. 1 (item 4)

Tax Laws Amendment (2010 Measures No. 5) Act 2011

61, 2011

29 June 2011

Schedule 5: 30 June 2011

Sch. 5 (item 4)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Schedule 2 (items 1, 2): 10 May 2012 (see Gazette 2012, No. GN18)

--

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Schedule 3: 1 July 2012
Schedule 4 and Schedule 6 (items 68-73, 184): Royal Assent
Schedule 6 (items 97-105): 22 Mar 2012

Sch. 3 (items 3, 6, 11), Sch. 4 (items 11-13) and Sch. 6 (item 105)

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012

14, 2012

29 Mar 2012

Sch 3 (item 2): 1 July 2012 (s 2(1) item 5)

--

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 3-5, 31-129, 224-226, 239-241), Sch 2 (items 1, 2) and Sch 3 (items 1-7): 1 July 2012 (s 2(1) items 2, 7)
Sch 1 (items 242-245, 264): 1 Jan 2017 (s 2(1) item 3)
Sch 4 (items 1-13): 15 Apr 2012 (s 2(1) item 8)

Sch 1 (items 239-241, 264)

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

75, 2012

27 June 2012

Sch 1 and 2: 27 June 2012 (s 2(1) item 2)

Sch 1 (item 9) and Sch 2 (item 14)

Customs Tariff Amendment (Schedule 4) Act 2012

138, 2012

25 Sept 2012

Sch 2 (items 1-3, 6): 1 Mar 2013 (s 2(1) item 2)

Sch 2 (item 6)

Tax Laws Amendment (2012 Measures No. 4) Act 2012

142, 2012

28 Sept 2012

Sch 2: 28 Sept 2012 (s 2(1) item 2)

Sch 2 (item 4)

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012

169, 2012

3 Dec 2012

Sch 2 (items 25, 69-130): 3 Dec 2012 (s 2(1) item 3)

Sch 2 (items 124, 125)

Aged Care (Living Longer Living Better) Act 2013

76, 2013

28 June 2013

Sch 4 (items 1-5): 1 Aug 2013 (s 2(1) item 5)
Sch 4 (items 6, 7): 1 July 2014 (s 2(1) item 6)

--

Tax Laws Amendment (2012 Measures No. 6) Act 2013

84, 2013

28 June 2013

Sch 8 (items 17-19): 28 June 2013 (s 2(1) item 4)

Sch 8 (item 19)

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

Sch 3: 28 June 2013 (s 2(1) item 6)

Sch 3 (item 8)

Charities (Consequential Amendments and Transitional Provisions) Act 2013

96, 2013

28 June 2013

Sch 1 (item 5): 1 Jan 2014 (s 2(1) item 2)

--

Tax Laws Amendment (2013 Measures No. 2) Act 2013

124, 2013

29 June 2013

Sch 9: 29 June 2013 (s 2(1) item 10)

Sch 9 (item 4)

Tax Laws Amendment (2014 Measures No. 1) Act 2014

34, 2014

30 May 2014

Sch 2 (items 1-12, 16): 30 May 2014 (s 2(1) item 3)

Sch 2 (item 16)

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

83, 2014

17 July 2014

Sch 1 (items 7-9): 1 July 2014 (s 2(1) item 2)
Sch 1 (item 330): 1 July 2014 (s 2(1) item 3)

Sch 1 (item 330)

Minerals Resource Rent Tax Repeal and Other Measures Act 2014

96, 2014

5 Sept 2014

Sch 1 (items 7, 8, 122-124): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)

Sch 1 (items 122-124)

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (items 1-6, 92, 93): 16 Oct 2014 (s 2(1) items 4, 7)

Sch 5 (item 93)

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 2 (items 21, 73): 1 July 2015 (s 2(1) item 4)
Sch 4 (items 24-31, 79): 25 Feb 2015 (s 2(1) item 6)

Sch 2 (item 73) Sch 4 (item 79)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)

--

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

Sch 7 (items 1-6): 20 Mar 2015 (s 2(1) item 15)

Sch 7 (items 3, 6)

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 5 (items 2, 3, 74-77) and Sch 7: 14 Apr 2015 (s 2)

Sch 5 (items 74-77) and Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

--

Customs and Other Legislation Amendment (Australian Border Force) Act 2015

41, 2015

20 May 2015

Sch 6 (items 1, 2) and Sch 9: 1 July 2015 (s 2(1) item 2)

Sch 6 (item 2) and Sch 9

as amended by

 

 

 

 

Australian Border Force Amendment (Protected Information) Act 2017

115, 2017

30 Oct 2017

Sch 1 (item 26): 1 July 2015 (s 2(1) item 2)

--

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (items 1, 2): 25 June 2015 (s 2(1) item 9)

--

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (items 20-23): 5 Mar 2015 (s 2(1) item 2)

--

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

52, 2016

5 May 2016

Sch 1 (items 1-8, 10-36, 38, 39) and Sch 2 (items 1-17, 18-27): 1 July 2016 (s 2(1) item 1)

Sch 1 (items 38, 39) and Sch 2 (items 25-27)

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 4 (items 9-18): 1 Apr 2017 (s 2(1) item 8)

--

Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017

22, 2017

4 Apr 2017

Sch 2 (items 1, 2): 2 July 2018 (s 2(1) item 2)
Sch 3 (items 7, 8) and Sch 4: 5 Apr 2017 (s 2(1) items 3-5)

Sch 4

Therapeutic Goods Amendment (2016 Measures No. 1) Act 2017

47, 2017

19 June 2017

Sch 3 (item 1): 20 June 2017 (s 2(1) item 3)

--

Treasury Laws Amendment (GST Integrity) Act 2017

76, 2017

26 June 2017

27 June 2017 (s 2(1) item 1)

Sch 1 (item 12)

Treasury Laws Amendment (GST Low Value Goods) Act 2017

77, 2017

26 June 2017

Sch 1 (items 1-60, 65, 66): 1 July 2017 (s 2(1) item 1)

Sch 1 (items 65, 66)

Treasury Laws Amendment (2017 Measures No. 6) Act 2017

118, 2017

30 Oct 2017

Sch 1: 1 July 2017 (s 2(1) item 2)

Sch 1 (items 3, 30)

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

23, 2018

29 Mar 2018

Sch 5 (items 5, 6, 26-28): 1 Apr 2018 (s 2(1) item 12)

Sch 5 (items 26-28)

Treasury Laws Amendment (2018 Measures No. 4) Act 2019

8, 2019

1 Mar 2019

Sch 8 (item 20): 1 Apr 2019 (s 2(1) item 11)

--

 

Endnote 4--Amendment history

 

Provision affected

How affected

Chapter 1

 

Part 1-1

 

Division 1

 

s. 1-2...................................

am. No. 154, 1999

s. 1-4...................................

ad. No. 176, 1999

Part 1-2

 

Division 2

 

Note to s. 2-1.......................

am. No. 10, 2005

Heading to s. 2-30................

rs. No. 73, 2006

s. 2-30.................................

am. No. 73, 2006; No. 74, 2010; No. 39, 2012

Division 3

 

s 3-5....................................

am No  176, 1999; No 2, 2015

Chapter 2

 

Part 2-1

 

Division 7

 

s. 7-15.................................

am. No. 39, 2012

Note 1 to s. 7-15..................

ad. No. 39, 2012

Note to s. 7-15

Renumbered Note 2..........

 

No. 39, 2012

Part 2-2

 

Division 9

 

Subdivision 9-A

 

s 9-5....................................

am No 2, 2015

s 9-10..................................

am No 176, 1999; No 92, 2000; No 118, 2017

s. 9-15.................................

am. Nos. 176 and 177, 1999; No. 92, 2000; No. 75, 2012

s. 9-17.................................

ad. No. 75, 2012

s. 9-20.................................

am. Nos. 177 and 178, 1999; No. 92, 2000; Nos. 80 and 101 2006; Nos. 12 and 169, 2012

s 9-25..................................

am No 176, 1999; No 77, 2005; No 2, 2015; No 52, 2016; No 77, 2017

s 9-26..................................

ad No 52, 2016

s 9-27..................................

ad No 52, 2016

s. 9-30.................................

am. No. 177, 1999; No. 92, 2000; No 169, 2012

s 9-39..................................

am No 176, 1999; No 177, 1999; No 178, 1999; No 92, 2000; No 97, 2002; No 67, 2003; No 74, 2010; No 2, 2015; No 52, 2016; No 77, 2017

Subdivision 9-B

 

s 9-69..................................

am No 92, 2000; No 118, 2009; No 2, 2015; No 76, 2017; No 77, 2017

Subdivision 9-C

 

s 9-75..................................

am No 176, 1999; No 52, 2000; No 52, 2016; No 77, 2017

s. 9-80.................................

am. No. 92, 2000

s 9-85..................................

ad No 176, 1999

 

am No 118, 2017

s. 9-90.................................

ad. No. 92, 2000

s 9-99..................................

am No 176, 1999; No 92, 2000; No 67, 2003; No 74, 2010; No 34, 2014; No 2, 2015; No 76, 2017; No 77, 2017

Division 11

 

s 11-10................................

am No 176, 1999; No 118, 2017

s 11-15................................

am No  176, 1999; No 92, 2000; No 156, 2000; No  12, 2012; No 2, 2015

Note to s. 11-25...................

ad. No. 74, 2010

s. 11-30...............................

am. Nos. 176 and 177, 1999

s 11-99................................

am No 176, 1999; No 92, 2000; No 156, 2000; No 67, 2003; No 134, 2004; No 118, 2009; No 20, 2010; No 77, 2017

Part 2-3

 

Division 13

 

s 13-1..................................

am No 2, 2015; No 52, 2016

s 13-5..................................

am No  176, 1999; No 2, 2015

s 13-20................................

am No  176, 1999; No  156, 2000; No  91, 2010; No  41, 2011; No 2, 2015; No 52, 2016

s. 13-99...............................

am. No. 176, 1999; No. 156, 2000; No. 118, 2009

Note to s. 13-99...................

ad. No. 74, 2010

Division 15

 

s 15-10................................

am No  176, 1999; No 92, 2000; No 156, 2000; No 2, 2015

Note to s. 15-20...................

ad. No. 74, 2010

s. 15-25...............................

am. Nos. 176 and 177, 1999

s. 15-99...............................

am. No. 176, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No. 118, 2009

Part 2-4

 

Division 17

 

s. 17-1.................................

rs. No. 39, 2012

s. 17-5.................................

am. No. 39, 2012

Note 1 to s 17-5(1)..............

rep No 34, 2014

 

ad No 34, 2014

Note 2 to s 17-5(1)..............

ad No 34, 2014

s 17-15................................

ad No 92, 2000

 

rep No 21, 2015

s. 17-20...............................

ad. No. 73, 2001

 

am. No. 39, 2012

s. 17-99...............................

am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 67, 2003; No. 134, 2004; No. 78, 2005; No. 112, 2007; No. 118, 2009; Nos. 20 and 21, 2010

Division 19

 

Note to s. 19-5.....................

ad. No. 176, 1999

Subdivision 19-A

 

s. 19-10...............................

am. No. 176, 1999

Subdivision 19-B

 

s. 19-40...............................

am. No. 177, 1999; No. 21, 2010

s. 19-45...............................

am. No. 177, 1999; No. 21, 2010

Subdivision 19-C

 

s. 19-70...............................

am. No. 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010

s. 19-75...............................

am. Nos. 176 and 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010

s. 19-99...............................

ad. No. 177, 1999

 

am. Nos. 92 and 156, 2000; No. 67, 2003; Nos. 20 and 21, 2010; No 34, 2014

Division 21

 

s. 21-5.................................

am. No. 177, 1999

s. 21-10...............................

am. No. 177, 1999

s. 21-15...............................

am. No. 177, 1999

s. 21-20...............................

am. No. 177, 1999

s. 21-99...............................

am. No. 177, 1999; No. 156, 2000; No. 118, 2009

Part 2-5

 

Division 23

 

s. 23-1.................................

am. No. 80, 2007; No 70, 2015

s. 23-5.................................

am. No. 80, 2007

s. 23-10...............................

am. No. 80, 2007

s. 23-20...............................

ad. No. 39, 2012

s. 23-99...............................

am. No. 177, 1999; No. 118, 2009

Division 25

 

Subdivision 25-A

 

Note to s. 25-5(1)................

am. No. 73, 2006

Note to s. 25-5(2)................

am. No. 73, 2006

s 25-10................................

am No 176, 1999; No 73, 2006; No 39, 2012

s 25-49................................

am No 177, 1999; No 92, 2000; No 2, 2015; No 52, 2016; No 77, 2017

Subdivision 25-B

 

s 25-55................................

am No 73, 2006

s. 25-57...............................

ad. No. 156, 2000

Note to s. 25-57(1)..............

am. No. 73, 2006

s. 25-60...............................

am. No. 176, 1999; No. 156, 2000

Note to s. 25-60(1)..............

am. No. 73, 2006

s 25-99................................

am No 177, 1999; No 118, 2009; No 52, 2016; No 77, 2017

Part 2-6

 

Division 27

 

s. 27-1.................................

am. No. 39, 2012

Note to s. 27-5.....................

ad. No. 134, 2004

s 27-15................................

am No  92, 2000; No  73, 2001; No  80, 2007; No 2, 2015

Note to s. 27-15(1)..............

am. No. 73, 2006

Note to s. 27-15(2)..............

am. No. 73, 2006

s. 27-20...............................

am. No. 80, 2007

s. 27-22...............................

ad. No. 156, 2000

 

am. No. 80, 2007

Note to s. 27-22(1)..............

am. No. 73, 2006

Note to s. 27-22(3)..............

am. No. 73, 2006

Note to s. 27-25(1)..............

am. No. 73, 2006

Note to s. 27-25(2)..............

am. No. 73, 2006

s. 27-30...............................

am. No. 176, 1999

Note to s. 27-30(1)..............

am. No. 73, 2006

s. 27-37...............................

am. No. 80, 2007

Note to s. 27-37(1)..............

am. No. 73, 2006

Note to s. 27-38(1)..............

am. No. 73, 2006

Note to s. 27-38(2)..............

am. No. 73, 2006

s. 27-39...............................

ad. No. 118, 2009

s. 27-40...............................

am. No. 176, 1999; No. 118, 2009

s 27-99................................

am No 176, 1999; No 73, 2001; No 134, 2004; No 118, 2009; No 52, 2016; No 77, 2017

Division 29

 

Note to s. 29-1.....................

am. No. 39, 2012

Subdivision 29-A

 

s. 29-10...............................

am. No. 156, 2000; No. 21, 2010; No. 39, 2012

Note to s. 29-10(4)..............

ad. No. 21, 2010

 

am. No. 39, 2012

s. 29-15...............................

am. No. 176, 1999; No. 41, 2005; No. 39, 2012

s. 29-25...............................

am. No. 32, 2006

s. 29-39...............................

am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 118, 2009; No. 21, 2010; No. 12, 2012

Subdivision 29-B

 

s. 29-40...............................

am. No. 176, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 80, 2007

s. 29-45...............................

am. No. 176, 1999

Note to s. 29-45(1)..............

am. No. 73, 2006

Note to s. 29-45(2)..............

am. No. 73, 2006

s. 29-50...............................

am. No. 95, 2004; No. 80, 2006; No. 80, 2007

Note to s. 29-50(3)..............

am. No. 73, 2006

Note to s. 29-50(4)..............

am. No. 73, 2006

s. 29-69...............................

ad. No. 80, 2006

 

am. Nos. 12 and 169, 2012

Subdivision 29-C

 

s. 29-70...............................

am. No. 176, 1999; No. 74, 2010

Note to s. 29-70(1B)............

rep. No. 39, 2012

s. 29-75...............................

am. Nos. 176 and 177, 1999; No. 92, 2000

s. 29-80...............................

am. No. 92, 2000

s 29-99................................

am No 177, 1999; No 92, 2000; No 156, 2000; No 134, 2004; No 74, 2010; No 2, 2015; No 52, 2016; No 77, 2017

Part 2-7

 

Division 31

 

s. 31-8.................................

ad. No. 73, 2001

Heading to s. 31-10..............

rs. No. 73, 2001

s. 31-10...............................

am. No. 176, 1999; No. 73, 2001

s 31-15................................

am No 92, 2000; No 73, 2001; No 21, 2015

s. 31-20...............................

am. No. 176, 1999; No. 73, 2001; No. 39, 2012

s. 31-25...............................

am. No. 176, 1999; No. 92, 2000; No. 80, 2007

Note to s. 31-25(1)..............

ad. No. 92, 2000

Note 1 to s. 31-25(2)...........

ad. No. 179, 1999

Note 2 to s. 31-25(2)...........

ad. No. 179, 1999

 

am. No. 92, 2000

s. 31-30...............................

rep. No. 92, 2000

 

ad. No. 39, 2012

 

rep No 2, 2015

s. 31-99...............................

am. No. 73, 2001; No. 134, 2004; No. 118, 2009

Division 33

 

s 33-1..................................

am No 179, 1999; No 73, 2006; No 39, 2012; No 23, 2018

Heading to s. 33-3................

rs. No. 39, 2012

s. 33-3.................................

ad. No. 73, 2001

 

am. No. 39, 2012

Heading to s. 33-5................

rs. No. 73, 2001; No. 39, 2012

s. 33-5.................................

am. No. 73, 2001; No. 39, 2012

Heading to s. 33-10..............

rs. No. 39, 2012

s. 33-10...............................

am. No. 73, 2001; No. 80, 2007; No. 39, 2012

Note to s. 33-10(2)..............

rep. No. 179, 1999

Note 1 to s. 33-10(2)...........

ad. No. 179, 1999

Note 2 to s. 33-10(2)...........

ad. No. 179, 1999

 

am. No. 92, 2000

Heading to s. 33-15..............

rs. No. 39, 2012

s. 33-15...............................

am. No. 176, 1999; No. 39, 2012

Note to s. 33-15(1)(b)..........

am. No. 39, 2012

s. 33-20...............................

rep. No. 179, 1999

s. 33-25...............................

rep. No. 179, 1999

s. 33-30...............................

rep. No. 179, 1999

s. 33-99...............................

am. No. 176, 1999; No. 73, 2001; No. 134, 2004

Division 35

 

s. 35-1.................................

am. No. 39, 2012

s. 35-5.................................

rs. No. 179, 1999

 

am. No. 20, 2010; No. 39, 2012

Note 1 to s. 35-5(1).............

am. No. 73, 2006

 

am No 34, 2014

s. 35-10...............................

am. No. 176, 1999

 

rep. No. 179, 1999

 

ad. No. 92, 2000

 

am. No. 73, 2001

 

rs. No. 39, 2012

s 35-99................................

am No 179, 1999; No 73, 2006; No 39, 2012; No 34, 2014

Part 2-8

 

Division 37-1

 

s 37-1..................................

am No 176, 1999; No 177, 1999; No 178, 1999; No 92, 2000; No 156, 2000; No 73, 2001; No 97, 2002; No 67, 2003; No 134, 2004; No 80, 2006; No 112, 2007; No 118, 2009; No 20, 2010; No 21, 2010; No 74, 2010; No 169, 2012; No 34, 2014; No 2, 2015; No 76, 2017; No 77, 2017

Chapter 3

 

Part 3-1

 

Division 38

 

Subdivision 38-A

 

s. 38-4.................................

am. No. 176, 1999

Subdivision 38-B

 

s. 38-7.................................

am. No. 177, 1999

s. 38-10...............................

am. No. 176, 1999

s. 38-25...............................

am. No. 143, 2004

s. 38-30...............................

am No. 76, 2013

s 38-35................................

am No 76, 2013

s 38-38................................

ad. No. 124, 2013

s 38-50................................

am. No. 176, 1999; No. 110, 2006; No. 4, 2007; No 47, 2017

s 38-55................................

am. No. 176, 1999

s 38-60................................

ad. No. 75, 2012

Subdivision 38-C

 

s. 38-90...............................

am. No. 143, 2007

s. 38-97...............................

ad. No. 92, 2000

s. 38-100.............................

am. No. 92, 2000

Subdivision 38-D

 

s. 38-140.............................

rs. No. 156, 2000

 

rep No 22, 2017

s. 38-145.............................

rs. No. 156, 2000

s 38-150..............................

rs No 22, 2017

s 38-155..............................

am No 22, 2017

Subdivision 38-E

 

Subdivision 38-E heading....

am No 2, 2015

 

rs No 52, 2016

s 38-185..............................

am No  176, 1999; No  20, 2010; No  51, 2011; No  39, 2012; No 2, 2015; No 52, 2016

s 38-187..............................

ad No  176, 1999

 

am No 2, 2015

s 38-188..............................

ad No 92, 2000

 

am No 2, 2015

s 38-190..............................

am No  177, 1999; No  92, 2000; No  23, 2005; No  91, 2010; No 2, 2015; No 52, 2016

s 38-191..............................

ad No 52, 2016

Subdivision 38-F

 

s. 38-220.............................

am. No. 169, 2012

Subdivision 38-G

 

Subdivision 38-G heading....

rs. No. 143, 2004; No. 169, 2012

s. 38-250.............................

am. Nos. 176 and 177, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012

s. 38-255.............................

am. No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012

s. 38-260.............................

ad. No. 143, 2004

 

am. No. 80, 2006; No. 169, 2012

Subdivision 38-H heading....

rep No 143, 2004

s. 38-270.............................

am. No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012

Subdivision 38-I

 

Subdivision 38-I heading.....

rs. No. 176, 1999

s. 38-290.............................

am. No. 92, 2000

s. 38-300.............................

ad. No. 176, 1999

Subdivision 38-K

 

s 38-355..............................

am No 176, 1999; No 92, 2000; No 91, 2010; No 2, 2015; No 77, 2017

s 38-360..............................

ad No  156, 2000

 

am No 2, 2015

Subdivision 38-L

 

s. 38-385.............................

rs. No. 177, 1999

Subdivision 38-M

 

s. 38-415.............................

rs. No. 92, 2000

Subdivision 38-N

 

Subdivision 38-N heading....

rs. No. 156, 2000

s. 38-445.............................

am. No. 156, 2000

s. 38-450.............................

ad. No. 156, 2000

Subdivision 38-O

 

s. 38-475.............................

am. No. 177, 1999; No. 92, 2000

s. 38-480.............................

rs. No. 177, 1999

 

am. No. 92, 2000

Subdivision 38-P

 

s. 38-505.............................

am. No. 77, 2001; No. 110, 2006

s. 38-510.............................

am. No. 176, 1999; No. 77, 2001

Subdivision 38-Q

 

Subdivision 38-Q.................

ad. No. 177, 1999

s 38-540..............................

ad No  177, 1999

 

am No 2, 2015

Subdivision 38-R

 

Subdivision 38-R heading....

am No 2, 2015

Subdivision 38-R.................

ad No  91, 2010

s 38-570..............................

ad No  91, 2010

 

am No 2, 2015

Subdivision 38-S

 

Subdivision 38-S.................

ad. No. 132, 2011

s. 38-590.............................

ad. No. 132, 2011

Subdivision 38-T

 

Subdivision 38-T.................

ad No 52, 2016

s 38-610..............................

ad No 52, 2016

Division 40

 

s. 40-1.................................

am. No. 177, 1999

Subdivision 40-A

 

s. 40-5.................................

am. No. 177, 1999

Subdivision 40-B

 

s. 40-35...............................

am. No. 156, 2000; No. 80, 2006

Subdivision 40-C

 

s. 40-65...............................

am. No. 92, 2000; No. 80, 2006; No 23, 2018

s. 40-70...............................

am. No. 92, 2000; No. 80, 2006

s. 40-75...............................

ad. No. 156, 2000

 

am. No. 78, 2005; No. 80, 2006; No. 12, 2012; No 126, 2015

Subdivision 40-E

 

s. 40-130.............................

am. No. 92, 2000

Subdivision 40-F

 

Subdivision 40-F heading....

rs No 169, 2012

Subdivision 40-F.................

ad. No. 92, 2000

s. 40-160.............................

ad. No. 92, 2000

 

am. No. 95, 2004; No. 80, 2006; No 12, 2012; No. 169, 2012

s. 40-165.............................

ad. No. 92, 2000

 

am. No. 73, 2006

Subdivision 40-G

 

Subdivision 40-G.................

ad No 52, 2016

s 40-180..............................

ad No 52, 2016

Part 3-2

 

Division 42

 

s 42-5..................................

am No 176, 1999; No 177, 1999; No  92, 2000; No  138, 2012

 

am No 2, 2015

s 42-10................................

rep No  176, 1999

 

ad No  92, 2000

 

am No  156, 2000; No 2, 2015

s 42-15................................

rep No 177, 1999

 

ad No 77, 2017

Chapter 4

 

Part 4-1

 

Division 48

 

s. 48-1.................................

am. No. 176, 1999; No. 156, 2000; No. 74, 2010

Note to s. 48-1.....................

ad. No. 176, 1999

 

am. No. 39, 2012

Subdivision 48-A

 

Subdivision 48-A heading....

rs No 74, 2010

s. 48-5.................................

am. No. 156, 2000

 

rs. No. 74, 2010

Note to s. 48-5.....................

am. No. 73, 2006

 

rep. No. 74, 2010

s. 48-7.................................

ad. No. 74, 2010

s. 48-10...............................

am. No. 176, 1999; Nos. 92 and 156, 2000; No. 74, 2010

Note to s. 48-10(2)..............

ad. No. 177, 1999

 

rep. No. 92, 2000

Note 1 to s. 48-10(2)...........

ad. No. 92, 2000

Note 2 to s. 48-10(2)...........

ad. No. 92, 2000

s. 48-15...............................

ad. No. 156, 2000

 

am. No. 95, 2004; No. 169, 2012

Subdivision 48-B

 

Subdivision 48-B heading....

rs. No. 74, 2010

s 48-40................................

am No 176, 1999; No 73, 2006; No 74, 2010; No 52, 2016; No 77, 2017

s 48-45................................

am No 156, 2000; No 74, 2010; No 52, 2016; No 77, 2017

s. 48-50...............................

am. No. 74, 2010

s. 48-51...............................

ad. No. 74, 2010

s. 48-52...............................

ad. No. 74, 2010

s. 48-53...............................

ad. No. 74, 2010

s. 48-55...............................

am. No. 78, 2005

s. 48-57...............................

ad. No. 74, 2010

s 48-60................................

am No 74, 2010

Subdivision 48-C

 

s 48-70................................

am No 156, 2000; No 73, 2006; No 118, 2009

 

rs No 74, 2010

s. 48-71...............................

ad. No. 74, 2010

s. 48-72...............................

ad. No. 118, 2009

 

rep. No. 74, 2010

s 48-73................................

ad No 118, 2009

 

am No 74, 2010

s. 48-75...............................

am. No. 118, 2009

 

rs. No. 74, 2010

Note to s. 48-75(1)..............

am. No. 73, 2006

 

rep. No. 74, 2010

Note to s. 48-75(2)..............

am. No. 73, 2006

 

rs. No. 118, 2009

 

rep. No. 74, 2010

s. 48-80...............................

rep. No. 74, 2010

s. 48-85...............................

am. No. 134, 2004

 

rep. No. 74, 2010

Note to s. 48-85...................

am. No. 73, 2006

 

rep. No. 74, 2010

s. 48-90...............................

rep. No. 74, 2010

Subdivision 48-D

 

Subdivision 48-D.................

ad. No. 177, 1999

s. 48-110.............................

ad. No. 177, 1999

 

am. No. 12, 2012

s. 48-115.............................

ad. No. 177, 1999

 

am. No. 78, 2005; No. 12, 2012

Division 49

 

Division 49..........................

ad. No. 92, 2000

s. 49-1.................................

ad. No. 92, 2000

Subdivision 49-A

 

s. 49-5.................................

ad. No. 92, 2000

Note to s. 49-5.....................

am. No. 73, 2006

s. 49-10...............................

ad. No. 92, 2000

Subdivision 49-B

 

s. 49-30...............................

ad. No. 92, 2000

s. 49-35...............................

ad. No. 92, 2000

s. 49-40...............................

ad. No. 92, 2000

s. 49-45...............................

ad. No. 92, 2000

s. 49-50...............................

ad. No. 92, 2000

Subdivision 49-C

 

s 49-70................................

ad No 92, 2000

 

am No 73, 2006

s. 49-75...............................

ad No 92, 2000

 

am No 73, 2006

s. 49-80...............................

ad. No. 92, 2000

s. 49-85...............................

ad. No. 92, 2000

Note to s. 49-85...................

am. No. 73, 2006

s. 49-90...............................

ad. No. 92, 2000

Division 50

 

Division 50..........................

ad. No. 168, 2001

s. 50-1.................................

ad. No. 168, 2001

s. 50-5.................................

ad. No. 168, 2001

Division 51

 

s. 51-1.................................

am. No. 177, 1999; No. 92, 2000; No. 74, 2010

Note to s. 51-1.....................

ad. No. 176, 1999

 

am. No. 39, 2012

Subdivision 51-A

 

Subdivision 51-A heading....

rs No 74, 2010

s 51-5..................................

am No 177, 1999; No 92, 2000; No 74, 2010

Note to s. 51-5(2)................

am. No. 73, 2006

 

rep. No. 74, 2010

s. 51-7.................................

ad. No. 74, 2010

s. 51-10...............................

am. No. 176, 1999; No. 92, 2000

Subdivision 51-B

 

Subdivision 51-B heading....

rs No 74, 2010

s 51-30................................

am No 177, 1999; No 92, 2000; No 73, 2006; No 74, 2010

s. 51-35...............................

am. No. 177, 1999; No. 92, 2000

s. 51-40...............................

am. No. 177, 1999; No. 92, 2000

s. 51-45...............................

am. No. 177, 1999; No. 92, 2000

s. 51-50...............................

am. No. 92, 2000; No. 73, 2001

s. 51-52...............................

ad. No. 92, 2000

Note to s. 51-52(5)..............

am. No. 73, 2006

s. 51-55...............................

am. No. 92, 2000; No. 73, 2001; No. 39, 2012

s. 51-60...............................

rs. No. 179, 1999

 

am. No. 92, 2000; No. 39, 2012

Note 1 to s. 51-60................

am. No. 73, 2006; No 34, 2014

Subdivision 51-C

 

Subdivision 51-C.................

rs No 74, 2010

s. 51-70...............................

am. No. 177, 1999; No. 92, 2000

 

rs. No. 74, 2010

Note to s. 51-70(1)..............

am. No. 73, 2006

 

rep. No. 74, 2010

Note to s. 51-70(2)..............

am. No. 73, 2006

 

rep. No. 74, 2010

s. 51-75...............................

rs. No. 74, 2010

Note to s. 51-75(1)..............

am. No. 73, 2006

 

rs. No. 74, 2010

Note to s. 51-75(2)..............

am. No. 73, 2006

 

rs. No. 74, 2010

s. 51-80...............................

rep. No. 74, 2010

s. 51-85...............................

rep. No. 74, 2010

Note to s. 51-85...................

am. No. 73, 2006

 

rep. No. 74, 2010

s. 51-90...............................

am. No. 92, 2000

 

rep. No. 74, 2010

Subdivision 51-D

 

Subdivision 51-D.................

ad No 177, 1999

s. 51-110.............................

ad. No. 177, 1999

 

am. No. 92, 2000; No. 12, 2012

s. 51-115.............................

ad. No. 177, 1999

 

am. No. 12, 2012

Division 54

 

Subdivision 54-A

 

Note to s. 54-5.....................

am. No. 73, 2006

Note to s. 54-10...................

am. No. 73, 2006

s. 54-15...............................

am. No. 156, 2000

Subdivision 54-B

 

s. 54-50...............................

am. No. 21, 2010

s. 54-55...............................

am. No. 73, 2001

s. 54-60...............................

am. No. 73, 2001; No. 39, 2012

s. 54-65...............................

rs. No. 179, 1999

 

am. No. 39, 2012

Note 1 to s. 54-65................

am. No. 73, 2006; No 34, 2014

Subdivision 54-C

 

s 54-75................................

am No 156, 2000; No 73, 2006

s 54-80................................

am No 73, 2006

Division 57

 

s 57-5..................................

am No 52, 2016

s 57-7..................................

ad No 52, 2016

s 57-25................................

am. No. 73, 2006

s. 57-35...............................

am. No. 80, 2007; No 73, 2006

Division 58

 

Division 58..........................

ad. No. 118, 2009

s. 58-1.................................

ad. No. 118, 2009

Note to s. 58-1.....................

ad. No. 142, 2012

s. 58-5.................................

ad. No. 118, 2009

s 58-10................................

ad No 118, 2009

 

am No 74, 2010; No 52, 2016; No 76, 2017

s. 58-15...............................

ad. No. 118, 2009

s. 58-20...............................

ad. No. 118, 2009

s. 58-25...............................

ad. No. 118, 2009

s. 58-30...............................

ad. No. 118, 2009

s. 58-35...............................

ad. No. 118, 2009

s. 58-40...............................

ad. No. 118, 2009

s. 58-45...............................

ad. No. 118, 2009

s. 58-50...............................

ad. No. 118, 2009

s. 58-55...............................

ad. No. 118, 2009

s. 58-60...............................

ad. No. 118, 2009

s. 58-65...............................

ad. No. 118, 2009

s. 58-70...............................

ad. No. 118, 2009

s. 58-95...............................

ad. No. 142, 2012

Division 60

 

s. 60-5.................................

am. No. 41, 2005

s. 60-15...............................

am. No. 41, 2005; No. 39, 2012

s 60-20................................

am No  156, 2000; No  41, 2005; No 2, 2015

s. 60-30...............................

am. No. 39, 2012

Division 63

 

Division 63..........................

ad. No. 177, 1999

s. 63-1.................................

ad. No. 177, 1999

s. 63-5.................................

ad. No. 177, 1999

 

am. No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012

s. 63-10...............................

ad. No. 177, 1999

s. 63-15...............................

ad. No. 177, 1999

s. 63-20...............................

ad. No. 177, 1999

s. 63-25...............................

ad. No. 177, 1999

 

am. No. 61, 2011

s 63-27................................

ad No 61, 2011

 

am No 75, 2012; No 169, 2012; No 21, 2015

s. 63-30...............................

ad. No. 177, 1999

s. 63-35...............................

ad. No. 177, 1999

Note to s. 63-35(1)..............

am. No. 73, 2006

s. 63-40...............................

ad. No. 177, 1999

s. 63-45...............................

ad. No. 177, 1999

s. 63-50...............................

ad. No. 92, 2000

Part 4-2

 

Division 66

 

s. 66-1.................................

am. No. 177, 1999

Subdivision 66-A

 

Subdivision 66-A heading....

ad No 177, 1999

s. 66-5.................................

am. No. 177, 1999

s. 66-10...............................

am. No. 177, 1999

s. 66-15...............................

am. No. 177, 1999

s. 66-17...............................

ad. No. 177, 1999

 

am. No. 92, 2000

s. 66-20...............................

rep. No. 156, 2000

Subdivision 66-B

 

Subdivision 66-B.................

ad No 177, 1999

s. 66-40...............................

ad. No. 177, 1999

s. 66-45...............................

ad. No. 177, 1999

s. 66-50...............................

ad. No. 177, 1999

Note to s. 66-50(3)..............

ad. No. 92, 2000

s. 66-55...............................

ad. No. 177, 1999

s. 66-60...............................

ad. No. 177, 1999

s. 66-65...............................

ad. No. 177, 1999

s. 66-70...............................

ad. No. 177, 1999

Division 69

 

Subdivision 69-A

 

Subdivision 69-A heading....

ad No 156, 2000

s. 69-5.................................

am. No. 156, 2000; No. 41, 2005; No. 78, 2007

s. 69-10...............................

am. Nos. 92 and 156, 2000; No. 77, 2001

Subdivision 69-B

 

Subdivision 69-B.................

ad No 156, 2000

s. 69-15...............................

ad. No. 156, 2000

s. 69-20...............................

ad. No. 156, 2000

s. 69-25...............................

ad. No. 156, 2000

s. 69-30...............................

ad. No. 156, 2000

s. 69-35...............................

ad. No. 156, 2000

s. 69-40...............................

ad. No. 156, 2000

s. 69-45...............................

ad. No. 156, 2000

s. 69-50...............................

ad. No. 156, 2000

s. 69-55...............................

ad. No. 156, 2000

Division 70

 

s. 70-5.................................

am. Nos. 92 and 156, 2000

s. 70-20...............................

am. No. 177, 1999

Division 71

 

Division 71 heading.............

rs No 156, 2000

Division 71..........................

ad. No. 92, 2000

s. 71-1.................................

ad. No. 92, 2000

 

am. No. 156, 2000

s 71-5..................................

ad No 92, 2000

 

am No 156, 2000

s 71-10................................

ad No 92, 2000

 

am No 156, 2000

Division 72

 

Subdivision 72-A

 

s 72-5..................................

am No 177, 1999; No 67, 2003; No 52, 2016; No 77, 2017

s 72-10................................

am No 52, 2016; No 77, 2017

s 72-15................................

am No 2, 2015

s. 72-20...............................

ad. No. 20, 2010

s. 72-25...............................

ad. No. 20, 2010

Subdivision 72-B

 

s. 72-40...............................

am. No. 177, 1999; No. 67, 2003

s. 72-45...............................

am. No. 156, 2000; No. 134, 2004

s 72-50................................

am No 2, 2015

Subdivision 72-C

 

s 72-70................................

am No 52, 2016; No 77, 2017

Subdivision 72-D

 

Subdivision 72-D.................

ad. No. 92, 2000

s. 72-90...............................

ad. No. 92, 2000

s. 72-92...............................

ad. No. 156, 2000

s. 72-95...............................

ad. No. 92, 2000

 

am. No. 5, 2011; No. 75, 2012

s. 72-100.............................

ad. No. 92, 2000

 

am. No. 75, 2012

Division 75

 

s. 75-5.................................

am. No. 78, 2005; No 73, 2006; No. 145, 2008

s. 75-10...............................

am. No. 177, 1999; No 92, 2000; No. 156, 2000; No. 78, 2005

s. 75-11...............................

ad. No. 78, 2005

 

am. No. 58, 2006; No. 145, 2008

s. 75-12...............................

ad. No. 78, 2005

s. 75-13...............................

ad. No. 78, 2005

 

am. No. 145, 2008

s. 75-14...............................

ad. No. 78, 2005

s. 75-15...............................

am. No. 78, 2005

 

rs. No. 84, 2013

s. 75-16...............................

ad. No. 145, 2008

s. 75-22...............................

ad. No. 78, 2005

 

am. No. 145, 2008

s. 75-27...............................

ad. No. 78, 2005

s. 75-30...............................

ad. No. 156, 2000

s. 75-35...............................

ad. No. 78, 2005

Division 78

 

s. 78-1.................................

rs. No. 177, 1999

 

am No. 67, 2003

Subdivision 78-A

 

Subdivision 78-A.................

rs No 177, 1999

s. 78-5.................................

rs. No. 177, 1999

s 78-10................................

rs No 177, 1999

 

am No 134, 2004; No 118, 2017

s 78-15................................

rs No 177, 1999

 

am No 92, 2000; No 156, 2000; No 118, 2017

s. 78-18...............................

ad. No. 156, 2000

s 78-20................................

ad No 177, 1999

 

am No 118, 2017

s. 78-25...............................

ad. No. 177, 1999

s 78-30................................

rs No 177, 1999

 

am No 156, 2000

s 78-35................................

rs No 177, 1999

 

am No 118, 2017

s. 78-40...............................

rs. No. 177, 1999

 

am. No. 83, 2004

s. 78-42...............................

ad. No. 156, 2000

Subdivision 78-B

 

Subdivision 78-B.................

rs No 177, 1999

s 78-45................................

rs No 177, 1999

 

am No 118, 2017

s. 78-50...............................

rs. No. 177, 1999

 

am. Nos. 92 and 156, 2000; No. 67, 2003; No. 134, 2004;  No. 75, 2012

s. 78-55...............................

ad. No. 177, 1999

s. 78-60...............................

ad. No. 177, 1999

Subdivision 78-C

 

s. 78-65...............................

am. No. 156, 2000

s 78-75................................

ad No 177, 1999

 

am No 118, 2017

Subdivision 78-D

 

s. 78-80...............................

am. No. 177, 1999

s. 78-85...............................

am. No. 177, 1999; No. 73, 2001

s. 78-90...............................

am. No. 177, 1999; No. 39, 2012

Subdivision 78-E

 

Subdivision 78-E.................

ad No 177, 1999

s. 78-95...............................

ad. No. 177, 1999

s. 78-100.............................

ad. No. 177, 1999

 

am. No. 92, 2000; No. 75, 2012

s. 78-105.............................

ad. No. 177, 1999

 

am. No. 67, 2003

Subdivision 78-F

 

Subdivision 78-F.................

ad No 177, 1999

s 78-110..............................

ad No 177, 1999

 

am No 118, 2017

s. 78-115.............................

ad. No. 177, 1999

s. 78-118.............................

ad. No. 169, 2001

 

am. No. 75, 2012

s. 78-120.............................

ad. No. 169, 2001

Division 79

 

Division 79..........................

ad. No. 67, 2003

s. 79-1.................................

ad. No. 67, 2003

Subdivision 79-A

 

s. 79-5.................................

ad. No. 67, 2003

s. 79-10...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-15...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-20...............................

ad. No. 67, 2003

Subdivision 79-B

 

s. 79-25...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-30...............................

ad. No. 67, 2003

Subdivision 79-C

 

s. 79-35...............................

ad. No. 67, 2003

s. 79-40...............................

ad. No. 67, 2003

s. 79-45...............................

ad. No. 67, 2003

s. 79-50...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-55...............................

ad. No. 67, 2003

s. 79-60...............................

ad. No. 67, 2003

s 79-65................................

ad No 67, 2003

 

am No 118, 2017

s. 79-70...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-75...............................

ad. No. 67, 2003

s. 79-80...............................

ad. No. 67, 2003

s. 79-85...............................

ad. No. 67, 2003

s 79-90................................

ad No 67, 2003

 

am No 83, 2004; No 118, 2017

Subdivision 79-D

 

s 79-95................................

ad No 67, 2003

 

am No 83, 2004; No 118, 2017

s. 79-100.............................

ad. No. 67, 2003

 

am No 110, 2014

Division 80

 

Division 80..........................

ad. No. 67, 2003

s. 80-1.................................

ad. No. 67, 2003

Subdivision 80-A

 

s. 80-5.................................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 80-10...............................

ad. No. 67, 2003

s. 80-15...............................

ad. No. 67, 2003

s. 80-20...............................

ad. No. 67, 2003

s. 80-25...............................

ad. No. 67, 2003

s 80-30................................

ad No 67, 2003

 

am No 118, 2017

s. 80-35...............................

ad. No. 67, 2003

Subdivision 80-B

 

s. 80-40...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 80-45...............................

ad. No. 67, 2003

s. 80-50...............................

ad. No. 67, 2003

s. 80-55...............................

ad. No. 67, 2003

s. 80-60...............................

ad. No. 67, 2003

s. 80-65...............................

ad. No. 67, 2003

s 80-70................................

ad No 67, 2003

 

am No 118, 2017

s. 80-75...............................

ad. No. 67, 2003

Subdivision 80-C

 

s. 80-80...............................

ad. No. 67, 2003

 

am. No. 83, 2004

s. 80-85...............................

ad. No. 67, 2003

s. 80-90...............................

ad. No. 67, 2003

 

am. No. 41, 2005

s. 80-95...............................

ad. No. 67, 2003

 

am. No. 41, 2005

Division 81

 

Division 81 heading.............

rs No 176, 1999; No 41, 2011

Division 81..........................

rs. No. 41, 2011

s. 81-1.................................

am. No. 176, 1999

 

rs. No. 41, 2011

s 81-5..................................

am No 176, 1999; No 58, 2006

 

rs No 41, 2011

Note to s. 81-5(1)................

ad. No. 97, 2002

 

rep. No. 41, 2011

Heading to s. 81-10..............

rs. No. 176, 1999; No. 41, 2011

s. 81-10...............................

am. No. 176, 1999

 

rs. No. 41, 2011

s. 81-15...............................

ad. No. 41, 2011

Heading to s. 81-20..............

rs. No. 75, 2012

s. 81-20...............................

ad. No. 41, 2011

 

am. No. 75, 2012

s. 81-25...............................

ad. No. 41, 2011

 

rs No 126, 2015

Division 82

 

Division 82..........................

ad. No. 97, 2002

s. 82-1.................................

ad. No. 97, 2002

s. 82-5.................................

ad. No. 97, 2002

s. 82-10...............................

ad. No. 97, 2002

 

am. No. 41, 2011

Division 83

 

Division 83 heading.............

am No 2, 2015

Division 83..........................

ad No 92, 2000

s. 83-1.................................

ad. No. 92, 2000

s 83-5..................................

ad No 92, 2000

 

am No 77, 2005; No 2, 2015; No 52, 2016; No 77, 2017

s. 83-10...............................

ad. No. 92, 2000

s. 83-15...............................

ad. No. 92, 2000

s. 83-20...............................

ad. No. 92, 2000

s. 83-25...............................

ad. No. 92, 2000

 

am. No. 80, 2007

s. 83-30...............................

ad. No. 92, 2000

 

am. No. 80, 2007

s. 83-35...............................

ad. No. 92, 2000

Division 84

 

Division 84 heading.............

rs No 77, 2017

Subdivision 84-A

 

Subdivision 84-A heading....

ad No 52, 2016

 

rs No 77, 2017

s 84-1..................................

rs No 77, 2005

 

am No 2, 2015; No 52, 2016; No 77, 2017

s 84-5..................................

am No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016; No 77, 2017

s 84-10................................

am No 77, 2005; No 77, 2017

s 84-12................................

ad No 176, 1999

 

am No 92, 2000; No 77, 2017

s 84-13................................

ad No 176, 1999

 

am No 134, 2004; No 77, 2005; No 52, 2016; No 77, 2017

s. 84-14...............................

ad. No. 156, 2000

 

am. No. 56, 2007; No. 133, 2009; No 52, 2016

s. 84-15...............................

am. No. 92, 2000; No 2, 2015

s 84-20................................

ad No 52, 2016

s 84-25................................

ad No 52, 2016

s 84-30................................

ad No 52, 2016

 

am No 77, 2017

Subdivision 84-B

 

Subdivision 84-B.................

ad No 52, 2016

s 84-45................................

ad No 52, 2016

s 84-50................................

ad No 52, 2016

s 84-55................................

ad No 52, 2016

 

am No 77, 2017

s 84-60................................

ad No 52, 2016

 

am No 77, 2017

s 84-65................................

ad No 52, 2016

s 84-70................................

ad No 52, 2016

 

am No 77, 2017

Subdivision 84-C

 

Subdivision 84-C.................

ad No 77, 2017

s 84-73................................

ad No 77, 2017

s 84-75................................

ad No 77, 2017

s 84-77................................

ad No 77, 2017

s 84-79................................

ad No 77, 2017

s 84-81................................

ad No 77, 2017

s 84-83................................

ad No 77, 2017

s 84-85................................

ad No 77, 2017

s 84-87................................

ad No 77, 2017

s 84-89................................

ad No 77, 2017

s 84-91................................

ad No 77, 2017

s 84-93................................

ad No 77, 2017

Subdivision 84-D

 

Subdivision 84-C heading....

rs and renum No 77, 2017

Subdivision 84-C.................

ad No 52, 2016

Subdivision 84-D heading (prev Subdivision 84-C heading)

 

s 84-95................................

ad No 52, 2016

 

rs No 77, 2017

s 84-100..............................

ad No 52, 2016

s 84-105..............................

ad No 77, 2017

Subdivision 84-D.................

ad No 52, 2016

 

rep No 77, 2017

s 84-135..............................

ad No 52, 2016

 

rep No 77, 2017

s 84-140..............................

ad No 52, 2016

 

rep No 77, 2017

s 84-145..............................

ad No 52, 2016

 

rep No 77, 2017

s 84-150..............................

ad No 52, 2016

 

rep No 77, 2017

s 84-155..............................

ad No 52, 2016

 

rep No 77, 2017

Division 85

 

Division 85..........................

ad. No. 177, 1999

s. 85-1.................................

ad. No. 177, 1999

 

am No 2, 2015

s 85-5..................................

ad No  177, 1999

 

am No 2, 2015; No 52, 2016

s. 85-10...............................

ad. No. 177, 1999

Division 86

 

Division 86..........................

ad No 76, 2017

s 86-1..................................

ad No 76, 2017

s 86-5..................................

ad No 76, 2017

s 86-10................................

ad No 76, 2017

s 86-15................................

ad No 76, 2017

s 86-20................................

ad No 76, 2017

s 86-25................................

ad No 76, 2017

Division 87

 

Note to s. 87-25...................

ad. No. 97, 2008

Division 93

 

Division 93..........................

rep. No. 156, 2000

 

ad. No. 20, 2010

s. 93-1.................................

rep. No. 156, 2000

 

ad. No. 20, 2010

 

rs. No. 39, 2012

 

am No 39, 2012

s. 93-5.................................

rep. No. 156, 2000

 

ad. No. 20, 2010

 

rs. No. 39, 2012

s. 93-10...............................

rep. No. 156, 2000

 

ad. No. 20, 2010

 

am. No. 39, 2012

s 93-15................................

rep No 156, 2000

 

ad No 20, 2010

 

am No 39, 2012

 

rs No 21, 2015

s. 93-20...............................

rep. No. 156, 2000

s. 93-25...............................

ad. No. 176, 1999

 

rep. No. 156, 2000

Division 96

 

Division 96 heading.............

am No 2, 2015

s 96-1..................................

am No 2, 2015

s 96-5..................................

am No  177, 1999; No 2, 2015

s 96-10................................

am No 2, 2015

Division 100

 

Division 100........................

ad. No. 177, 1999

s. 100-1...............................

ad. No. 177, 1999

Note to s. 100-1...................

am. No. 32, 2006; No. 75, 2012

s 100-5................................

ad No 177, 1999

 

am No 32, 2006

s. 100-10.............................

ad. No. 177, 1999

 

am. No. 32, 2006; No. 75, 2012

s. 100-12.............................

ad. No. 32, 2006

s. 100-15.............................

ad. No. 177, 1999

 

am. No. 32, 2006

s. 100-18.............................

ad. No. 32, 2006

s 100-20..............................

ad No  177, 1999

 

am No 2, 2015

s. 100-25.............................

ad. No. 177, 1999

 

rs. No. 32, 2006

Division 105

 

s 105-1................................

am No 142, 2012

s. 105-15.............................

am. No. 73, 2001

s. 105-20.............................

am. No. 39, 2012

Division 108

 

s. 108-1...............................

am. No. 176, 1999

s 108-5................................

am No  176, 1999; No 2, 2015

Division 110

 

Division 110 heading...........

rs No 74, 2010

Division 110........................

ad. No. 97, 2002

s. 110-1...............................

ad. No. 97, 2002

 

am. No. 74, 2010

Subdivision 110-A

 

Subdivision 110-A heading..

ad No 74, 2010

s. 110-5...............................

ad. No. 97, 2002

s. 110-10.............................

ad. No. 97, 2002

 

rep. No. 143, 2007

s. 110-15.............................

ad. No. 101, 2004

s. 110-20.............................

ad. No. 101, 2004

s. 110-25.............................

ad. No. 101, 2004

s. 110-30.............................

ad. No. 101, 2004

Subdivision 110-B

 

Subdivision 110-B...............

ad No 74, 2010

s. 110-60.............................

ad. No. 74, 2010

s. 110-65.............................

ad. No. 74, 2010

Division 111

 

s. 111-1...............................

am. Nos. 92 and 156, 2000

s. 111-5...............................

am. No. 178, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No 110, 2014

s. 111-10.............................

am. No. 178, 1999; No. 156, 2000

s. 111-18.............................

ad. No. 92, 2000

 

am. No. 95, 2004; No. 80, 2006; No. 169, 2012

s. 111-20.............................

ad. No. 178, 1999

s. 111-25.............................

ad. No. 92, 2000

 

rs. No. 156, 2000

s. 111-30.............................

ad. No. 156, 2000

Division 113

 

Division 113........................

ad. No. 178, 1999

s. 113-1...............................

ad. No. 178, 1999

s. 113-5...............................

ad. No. 178, 1999

 

am. No. 12, 2012

Part 4-3

 

Division 114

 

s. 114-1...............................

am. No. 92, 2000

s. 114-5...............................

am. No. 176, 1999; No. 82, 2002; No 2, 2015

s 114-10..............................

ad No  176, 1999

 

am No 2, 2015

s 114-15..............................

ad No  176, 1999

 

rs No  39, 2012

 

am No 2, 2015

s 114-20..............................

ad No  176, 1999

 

rs No  39, 2012

 

am No 2, 2015

s. 114-25.............................

ad. No. 92, 2000

Division 117

 

Division 117 heading...........

rs No 156, 2000

s. 117-1...............................

rs. No. 156, 2000

s 117-5................................

am No 176, 1999; No 177, 1999; No 156, 2000; No 33, 2009; No 91, 2010; No 41, 2011; No 2, 2015; No 41, 2015; No 77, 2017

s. 117-10.............................

rep. No. 176, 1999

 

ad. No. 156, 2000

s 117-15..............................

ad No 156, 2000

 

am No 39, 2012

Part 4-4

 

Division 123

 

Division 123 heading...........

rs No 112, 2007

Division 123........................

ad. No. 176, 1999

s. 123-1...............................

ad. No. 176, 1999

 

am. No. 112, 2007

s. 123-5...............................

ad. No. 176, 1999

 

am. No. 112, 2007; No. 169, 2012

s. 123-7...............................

ad. No. 112, 2007

s. 123-10.............................

ad. No. 176, 1999

 

am. No. 112, 2007

s. 123-15.............................

ad. No. 176, 1999

 

am. No. 112, 2007; No. 39, 2012

Division 126

 

s. 126-5...............................

am. No 73, 2001; No. 39, 2012

s 126-10..............................

am No 58, 2006; No 20, 2010; No 118, 2017

s 126-27..............................

ad No 52, 2016

s 126-32..............................

am No 118, 2017

Division 129

 

Subdivision 129-A

 

s. 129-5...............................

am. No. 176, 1999; No. 92, 2000

s. 129-15.............................

ad. No. 177, 1999

Subdivision 129-B

 

s. 129-20.............................

am. No. 177, 1999; No. 134, 2004; No. 118, 2009

s. 129-25.............................

am. No. 177, 1999; No. 92, 2000

Subdivision 129-C

 

s. 129-40.............................

am. No. 177, 1999

s. 129-45.............................

am. No. 95, 2004; No. 80, 2006; No. 169, 2012

s 129-50..............................

am No 2, 2015

Subdivision 129-D

 

s. 129-70.............................

am. No. 77, 2005

s. 129-75.............................

am. No. 77, 2005

Heading to s. 129-80............

rs. No. 177, 1999; Nos. 20 and 21, 2010

s. 129-80.............................

am. Nos. 20 and 21, 2010

Division 130

 

Division 130........................

ad. No. 177, 1999

s. 130-1...............................

ad. No. 177, 1999

s. 130-5...............................

ad. No. 177, 1999

Division 131

 

Division 131........................

ad. No. 134, 2004

s. 131-1...............................

ad. No. 134, 2004

Subdivision 131-A

 

s. 131-5...............................

ad. No. 134, 2004

 

am. No. 80, 2007

s. 131-10.............................

ad. No. 134, 2004

Note to s. 131-10(2)............

am. No. 73, 2006

s. 131-15.............................

ad. No. 134, 2004

Subhead. to s. 131-20(5).....

rs. No. 80, 2007

s 131-20..............................

ad No 134, 2004

 

am No 80, 2007; No 73, 2006

Subdivision 131-B

 

s. 131-40.............................

ad. No. 134, 2004

s. 131-45.............................

ad. No. 134, 2004

s. 131-50.............................

ad. No. 134, 2004

s. 131-55.............................

ad. No. 134, 2004

 

am. No. 21, 2010

s. 131-60.............................

ad. No. 134, 2004

 

am. No. 118, 2009

Division 132

 

Division 132 heading...........

rs No 156, 2000

s. 132-1...............................

am. No. 156, 2000

s 132-5................................

am No 156, 2000; No 134, 2004; No 41, 2005; No 77, 2005; No 20, 2010

Division 133

 

Division 133........................

ad. No. 20, 2010

s. 133-1...............................

ad. No. 20, 2010

s. 133-5...............................

ad. No. 20, 2010

Note to s. 133-5(1)..............

am. No. 39, 2012

s. 133-10.............................

ad. No. 20, 2010

Division 134

 

Division 134........................

ad. No. 21, 2010

s. 134-1...............................

ad. No. 21, 2010

s 134-5................................

ad No  21, 2010

 

am No 91, 2010; No 136, 2010; No 2, 2015; No 118, 2017

s 134-10..............................

ad No 21, 2010

 

am No 91, 2010; No 136, 2010; No 70, 2015; No 118, 2017

s. 134-15.............................

ad. No. 21, 2010

s. 134-20.............................

ad. No. 21, 2010

s. 134-25.............................

ad. No. 21, 2010

s. 134-30.............................

ad. No. 91, 2010

Division 135

 

s. 135-1...............................

am. No. 176, 1999

s. 135-5...............................

am. No. 176, 1999; No. 156, 2000

s. 135-10.............................

am. No. 176, 1999

Division 136

 

Division 136 heading...........

rs No 156, 2000

Division 136........................

ad. No. 177, 1999

s. 136-1...............................

ad. No. 177, 1999

 

rs. No. 156, 2000

Subdivision 136-A

 

Subdivision 136-A heading..

ad No 156, 2000

s. 136-5...............................

ad. No. 177, 1999

 

am. No. 156, 2000

s. 136-10.............................

ad. No. 177, 1999

 

am. No. 156, 2000; No. 134, 2004

Subdivision 136-B

 

Subdivision 136-B...............

ad. No. 156, 2000

s. 136-30.............................

ad. No. 156, 2000

s. 136-35.............................

ad. No. 156, 2000

s. 136-40.............................

ad. No. 156, 2000

s. 136-45.............................

ad. No. 156, 2000

s. 136-50.............................

ad. No. 156, 2000

Division 137

 

Division 137........................

ad. No. 177, 1999

s. 137-1...............................

ad. No. 177, 1999

s. 137-5...............................

ad. No. 177, 1999

Division 138

 

s. 138-5...............................

am. No. 39, 2012

s. 138-10.............................

am. No. 134, 2004; No. 118, 2009

s. 138-17.............................

ad. No. 92, 2000

s. 138-20.............................

am. No. 92, 2000

Division 139

 

Division 139........................

ad. No. 92, 2000

s. 139-1...............................

ad. No. 92, 2000

s. 139-5...............................

ad. No. 92, 2000

 

am. No. 39, 2012

s. 139-10.............................

ad. No. 92, 2000

s. 139-15.............................

ad. No. 92, 2000

Division 141

 

Division 141........................

ad. No. 176, 1999

s. 141-1...............................

ad. No. 176, 1999

s. 141-5...............................

ad. No. 176, 1999

s. 141-10.............................

ad. No. 176, 1999

s. 141-15.............................

ad. No. 176, 1999

s. 141-20.............................

ad. No. 176, 1999

Division 142

 

Division 142........................

ad No 34, 2014

s 142-1................................

ad No 34, 2014

Subdivision 142-A

 

Subdivision 142-A...............

ad No 34, 2014

s 142-5................................

ad No 34, 2014

 

am No 77, 2017

s 142-10..............................

ad No 34, 2014

s 142-15..............................

ad No 34, 2014

s 142-16..............................

ad No 77, 2017

Subdivision 142-B

 

Subdivision 142-B...............

ad No 34, 2014

s 142-20..............................

ad No 34, 2014

Subdivision 142-C

 

Subdivision 142-C...............

ad No 34, 2014

s 142-25..............................

ad No 34, 2014

 

am No 77, 2017

Part 4-5

 

Division 144

 

s. 144-5...............................

am. No. 80, 2007

Division 146

 

Division 146........................

ad No 77, 2017

s 146-1................................

ad No 77, 2017

s 146-5................................

ad No 77, 2017

s 146-10..............................

ad No 77, 2017

s 146-15..............................

ad No 77, 2017

s 146-20..............................

ad No 77, 2017

s 146-25..............................

ad No 77, 2017

Division 147........................

rep. No. 118, 2009

s. 147-1...............................

rep. No. 118, 2009

s. 147-5...............................

rep. No. 118, 2009

s. 147-10.............................

rep. No. 118, 2009

Note to s. 147-10(1)............

am. No. 73, 2006

 

rep. No. 118, 2009

s. 147-15.............................

rep. No. 118, 2009

Heading to s. 147-20............

rs. No. 118, 2009

 

rep. No. 118, 2009

s. 147-20.............................

am. No. 156, 2000; No. 118, 2009

 

rep. No. 118, 2009

s. 147-25.............................

ad. No. 176, 1999

 

rep. No. 118, 2009

Division 149

 

Division 149........................

ad. No. 177, 1999

s. 149-1...............................

ad. No. 177, 1999

s. 149-5...............................

ad. No. 177, 1999

s. 149-10.............................

ad. No. 177, 1999

 

am. No. 80, 2007

Heading to s. 149-15............

rs. No. 39, 2012

s. 149-15.............................

ad. No. 177, 1999

 

am. No. 39, 2012

s. 149-20.............................

ad. No. 177, 1999

s. 149-25.............................

ad. No. 177, 1999

Part 4-6

 

Division 151

 

Division 151........................

ad. No. 134, 2004

s. 151-1...............................

ad. No. 134, 2004

Subdivision 151-A

 

s. 151-5...............................

ad. No. 134, 2004

 

am. No. 77, 2005

s. 151-10.............................

ad. No. 134, 2004

Note to s. 151-10(2)............

am. No. 73, 2006

s. 151-15.............................

ad. No. 134, 2004

s. 151-20.............................

ad. No. 134, 2004

Note to s. 151-20(3)............

am. No. 73, 2006

s. 151-25.............................

ad. No. 134, 2004

 

am. No. 118, 2009; No. 74, 2010

Note to s. 151-25(3)............

am. No. 73, 2006

Subdivision 151-B

 

s. 151-40.............................

ad. No. 134, 2004

s. 151-45.............................

ad. No. 134, 2004

Heading to s. 151-50............

rs. No. 39, 2012

s. 151-50.............................

ad. No. 134, 2004

 

am. No. 39, 2012

s. 151-55.............................

ad. No. 134, 2004

 

am. No. 118, 2009

Heading to s. 151-60............

rs. No. 118, 2009

s. 151-60.............................

ad. No. 134, 2004

 

am. No. 118, 2009; No. 39, 2012

s. 151-65.............................

ad. No. 134, 2004

 

rep. No. 74, 2010

s. 151-70.............................

ad. No. 134, 2004

 

rep. No. 74, 2010

Division 153

 

Division 153 heading...........

rs No 177, 1999; No 20, 2010

s. 153-1...............................

am. No. 177, 1999; No. 92, 2000; No. 20, 2010

Subdivision 153-A

 

Subdivision 153-A heading..

ad No 92, 2000

s. 153-10.............................

am. No. 21, 2010

Note to s. 153-15(2)............

ad. No. 92, 2000

 

rs. No. 20, 2010

s. 153-20.............................

am. No. 21, 2010

s. 153-25.............................

ad. No. 177, 1999

 

am. No. 92, 2000

Subdivision 153-B

 

Subdivision 153-B heading..

rs No 20, 2010

Subdivision 153-B...............

ad No 92, 2000

s 153-50..............................

ad No 92, 2000

 

am No 20, 2010; No 41, 2011

s 153-55..............................

ad No 92, 2000

 

am No 20, 2010; No 52, 2016; No 77, 2017

s 153-60..............................

ad No 92, 2000

 

am No 20, 2010; No 52, 2016; No 77, 2017

s. 153-65.............................

ad. No. 92, 2000

 

am. No. 20, 2010

Division 156

 

s. 156-5...............................

am. No. 177, 1999

s. 156-10.............................

am. No. 177, 1999

s 156-15..............................

am No  176, 1999; No 2, 2015

s. 156-17.............................

ad. No. 118, 2009

s. 156-22.............................

ad. No. 176, 1999

s. 156-23.............................

ad. No. 12, 2012

s. 156-25.............................

am. No. 176, 1999; No. 118, 2009

Division 157

 

Division 157 heading...........

rs No 169, 2012

Division 157........................

ad. No. 80, 2006

s. 157-1...............................

ad. No. 80, 2006

 

am. No. 169, 2012

s. 157-5...............................

ad. No. 80, 2006

 

am. No. 169, 2012

s. 157-10.............................

ad. No. 80, 2006

 

am. No. 80, 2007; No. 169, 2012

Division 158

 

Division 158........................

ad. No. 12, 2012

s. 158-1...............................

ad. No. 12, 2012

s. 158-5...............................

ad. No. 12, 2012

Part 4-7

 

Division 162

 

Division 162........................

ad. No. 73, 2001

s. 162-1...............................

ad. No. 73, 2001

Subdivision 162-A

 

s. 162-5...............................

ad. No. 73, 2001

 

am. No. 80, 2007; No. 39, 2012; No 52, 2016

s. 162-10.............................

ad. No. 73, 2001

s. 162-15.............................

ad. No. 73, 2001

 

am. No. 134, 2004; No 73, 2006

s. 162-20.............................

ad. No. 73, 2001

s. 162-25.............................

ad. No. 73, 2001

 

am. No. 73, 2006

s 162-30..............................

ad No 73, 2001

 

rs No 134, 2004

 

am No 73, 2006; No 80, 2007; No 118, 2009; No 85, 2013; No 52, 2016

Subdivision 162-B

 

s. 162-50.............................

ad. No. 73, 2001

 

am. No. 134, 2004

s. 162-55.............................

ad. No. 73, 2001

s. 162-60.............................

ad. No. 73, 2001

s. 162-65.............................

ad. No. 73, 2001

s. 162-70.............................

ad. No. 73, 2001

s. 162-75.............................

ad. No. 73, 2001

s. 162-80.............................

ad. No. 73, 2001

s. 162-85.............................

ad. No. 73, 2001

 

am. No. 118, 2009

Heading to s. 162-90............

rs. No. 118, 2009

s. 162-90.............................

ad. No. 73, 2001

 

am. No. 118, 2009; No. 39, 2012

s. 162-95.............................

ad. No. 73, 2001

 

am. No. 39, 2012

s. 162-100...........................

ad. No. 73, 2001

s. 162-105...........................

ad. No. 73, 2001

 

am. No. 39, 2012

s. 162-110...........................

ad. No. 73, 2001

 

am. No. 39, 2012

Subdivision 162-C

 

s. 162-130...........................

ad. No. 73, 2001

s. 162-135...........................

ad. No. 73, 2001

 

am. No. 85, 2013

s. 162-140...........................

ad. No. 73, 2001

 

am. No. 85, 2013

s. 162-145...........................

ad. No. 73, 2001

 

am. No. 39, 2012

Subdivision 162-D

 

s. 162-170...........................

ad. No. 73, 2001

s. 162-175...........................

ad. No. 73, 2001

s. 162-180...........................

ad. No. 73, 2001

s. 162-185...........................

ad. No. 73, 2001

s. 162-190...........................

ad. No. 73, 2001

 

am. No. 39, 2012

s. 162-195...........................

ad. No. 73, 2001

s. 162-200...........................

ad. No. 73, 2001

 

am. No. 39, 2012

s. 162-205...........................

ad. No. 73, 2001

Division 165

 

s. 165-1...............................

am. No. 156, 2000; No. 39, 2012

Subdivision 165-A

 

s. 165-5...............................

am. No. 145, 2008

s 165-10..............................

am No 77, 2017

Subdivision 165-B

 

Heading to s. 165-40............

rs. No. 39, 2012

s. 165-40.............................

am. No. 39, 2012

Note to s. 165-40.................

am. No. 73, 2006

 

rep. No. 39, 2012

s. 165-45.............................

am. No. 39, 2012

Note to s. 165-45(3)............

am. No. 73, 2006

 

rep. No. 39, 2012

Note to s. 165-45(5)............

am. No. 73, 2006

 

rep. No. 39, 2012

s. 165-50.............................

rs. No. 39, 2012

Subdivision 165-C heading..

rep No 58, 2006

s. 165-80.............................

rep. No. 92, 2000

Division 168

 

s. 168-1...............................

am. No. 20, 2010

Subhead. to s. 168-5(1).......

ad. No. 20, 2010

Subhead. to s. 168-5(2).......

ad. No. 20, 2010

s 168-5................................

am No  20, 2010; No 2, 2015

s. 168-10.............................

ad. No. 20, 2010

Division 171

 

s. 171-1...............................

am. No. 39, 2012

s. 171-5...............................

am. No. 176, 1999; No. 156, 2000; No. 39, 2012

Chapter 5

 

Part 5-1

 

Division 176

 

Division 176........................

ad. No. 95, 2004

 

rs. No. 169, 2012

s. 176-1...............................

ad. No. 95, 2004

 

rs. No. 169, 2012

s. 176-5...............................

ad. No. 95, 2004

 

rep. No. 169, 2012

Division 177

 

s. 177-1...............................

am. No. 176, 1999; No. 58, 2006; No 36, 2015

s. 177-3...............................

am. No. 58, 2006

s 177-10..............................

am No 176, 1999; No 143, 2004; No 58, 2006; No 124, 2013; No 126, 2015; No 15, 2017; No 22, 2017

s. 177-11.............................

ad. No. 143, 2004

s. 177-12.............................

ad. No. 177, 1999

 

am. Nos. 12, 14 and 39, 2012; No 96, 2014

s 177-20..............................

ad No 77, 2017

Chapter 6

 

Part 6-1

 

Division 182

 

s. 182-15.............................

am. No. 176, 1999

Part 6-2

 

Division 184

 

s 184-1................................

am No 177, 1999; No 92, 2000; No 4, 2007; No 19, 2010

s. 184-5...............................

ad. No. 177, 1999

Note to s. 184-5(1)..............

am. No. 73, 2006

Note to s. 184-5(2)..............

am. No. 73, 2006

Division 186........................

rep. No. 176, 1999

s. 186-1...............................

rep. No. 176, 1999

Division 188

 

Heading to Div. 188.............

rs. No. 80, 2007

s. 188-1...............................

am. No. 80, 2007

s. 188-5...............................

am. No. 73, 2001; No. 134, 2004; No. 112, 2007

Note 2 to s. 188-5................

rs. No. 80, 2007

Note 3 to s. 188-5................

ad. No. 80, 2007

Heading to s. 188-10............

rs. No. 80, 2007

s. 188-10.............................

am. No. 73, 2001; No. 134, 2004; Nos. 80 and 112, 2007

s 188-15..............................

am No 176, 1999; No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016

s 188-20..............................

am No 176, 1999; No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016

s 188-22..............................

ad No 176, 1999

 

am No 169, 2001 (as am by No 57, 2002); No 67, 2003; No 80, 2007; No 118, 2017

s 188-23..............................

ad No 92, 2000

 

am No 80, 2007; No 76, 2017

s. 188-24.............................

ad. No. 92, 2000

 

am. No. 80, 2007; No. 20, 2010

s. 188-25.............................

am. No. 80, 2007

s. 188-30.............................

rs. No. 176, 1999

s. 188-32.............................

ad. No. 92, 2000

s 188-35..............................

ad No 176, 1999

 

am No 118, 2017

s 188-40..............................

ad No  156, 2000

 

am No  80, 2007; No 2, 2015

Division 189

 

Division 189........................

ad. No. 92, 2000

s. 189-1...............................

ad. No. 92, 2000

s. 189-5...............................

ad. No. 92, 2000

 

am. No. 12, 2012

s. 189-10.............................

ad. No. 92, 2000

 

am. No. 12, 2012

s. 189-15.............................

ad. No. 92, 2000

Part 6-3

 

Division 195

 

s 195-1................................

am No 176, 1999; No 177, 1999 (as am by No 156, 2000); No 178, 1999; No 179, 1999; No 52, 2000; No 92, 2000; No 156, 2000; No 55, 2001; No 73, 2001; No 77, 2001; No 168, 2001; No 169, 2001; No 97, 2002; No 67, 2003; No 101, 2003; No 20, 2004; No 95, 2004; No 101, 2004; No 134, 2004; No 143, 2004; No 10, 2005; No 41, 2005; No 78, 2005; No 32, 2006; No 58, 2006; No 73, 2006; No 80, 2006; No 101, 2006; No 32, 2007; No 56, 2007; No 80, 2007; No 112, 2007; No 143, 2007; No 145, 2008; No 14, 2008; No 114, 2008; No 118, 2008; No 133, 2009; No 20, 2010; No 21, 2010; No 56, 2010; No 74, 2010; No 91, 2010; No 41, 2011; No 51, 2011; No 132, 2011; No 12, 2012; No 39, 2012; No 75, 2012; No 169, 2012; No 76, 2013; No 84, 2013; No, 85, 2013; No 96, 2013; No 124, 2013; No 34, 2014; No 83, 2014; No 2, 2015; No 36, 2015; No 126, 2015; No 52, 2016; No 15, 2017; No 76, 2017; No 77, 2017; No 118, 2017; No 8, 2019

Schedule 2

 

c. 1.......................................

am. No. 176, 1999

Schedule 3

 

Note to Schedule 3...............

rep. No. 176, 1999

Note 1 to Schedule 3............

ad. No. 176, 1999

Note 2 to Schedule 3............

ad. No. 176, 1999


 



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