Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]

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

No. 55, 1999

Compilation No. 91

Compilation date: 1 October 2023

Includes amendments up to: Act No. 76, 2023

Registered: 14 October 2023

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 October 2023 (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 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 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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Part 1-1--Preliminary

Division 1--Preliminary

1-1 Short title

1-2 Commencement

1-3 Commonwealth-State financial relations

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

Part 1-2--Using this Act

Division 2--Overview of the GST legislation

2-1 What this Act is about

2-5 The basic rules (Chapter 2)

2-10 The exemptions (Chapter 3)

2-15 The special rules (Chapter 4)

2-20 Miscellaneous (Chapter 5)

2-25 Interpretative provisions (Chapter 6)

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

Division 3--Defined terms

3-1 When defined terms are identified

3-5 When terms are not identified

3-10 Identifying the defined term in a definition

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

4-1 Non-operative material

4-5 Explanatory sections

4-10 Other material

Chapter 2--The basic rules

Division 5--Introduction

5-1 What this Chapter is about

5-5 The structure of this Chapter

Part 2-1--The central provisions

Division 7--The central provisions

7-1 GST and input tax credits

7-5 Net amounts

7-10 Tax periods

7-15 Payments and refunds

Part 2-2--Supplies and acquisitions

Division 9--Taxable supplies

9-1 What this Division is about

Subdivision 9-A--What are taxable supplies?

9-5 Taxable supplies

9-10 Meaning of supply

9-15 Consideration

9-17 Certain payments and other things not consideration

9-20 Enterprises

9-25 Supplies connected with the indirect tax zone

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

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

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

9-39 Special rules relating to taxable supplies

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

9-40 Liability for GST on taxable supplies

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

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

9-70 The amount of GST on taxable supplies

9-75 The value of taxable supplies

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

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

9-90 Rounding of amounts of GST

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

Division 11--Creditable acquisitions

11-1 What this Division is about

11-5 What is a creditable acquisition?

11-10 Meaning of acquisition

11-15 Meaning of creditable purpose

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

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

11-30 Acquisitions that are partly creditable

11-99 Special rules relating to acquisitions

Part 2-3--Importations

Division 13--Taxable importations

13-1 What this Division is about

13-5 What are taxable importations?

13-10 Meaning of non-taxable importation

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

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

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

13-99 Special rules relating to taxable importations

Division 15--Creditable importations

15-1 What this Division is about

15-5 What are creditable importations?

15-10 Meaning of creditable purpose

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

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

15-25 Importations that are partly creditable

15-99 Special rules relating to creditable importations

Part 2-4--Net amounts and adjustments

Division 17--Net amounts and adjustments

17-1 What this Division is about

17-5 Net amounts

17-10 Adjustments

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

17-99 Special rules relating to net amounts or adjustments

Division 19--Adjustment events

19-1 What this Division is about

19-5 Explanation of the effect of adjustment events

Subdivision 19-A--Adjustment events

19-10 Adjustment events

Subdivision 19-B--Adjustments for supplies

19-40 Where adjustments for supplies arise

19-45 Previously attributed GST amounts

19-50 Increasing adjustments for supplies

19-55 Decreasing adjustments for supplies

Subdivision 19-C--Adjustments for acquisitions

19-70 Where adjustments for acquisitions arise

19-75 Previously attributed input tax credit amounts

19-80 Increasing adjustments for acquisitions

19-85 Decreasing adjustments for acquisitions

19-99 Special rules relating to adjustment events

Division 21--Bad debts

21-1 What this Division is about

21-5 Writing off bad debts (taxable supplies)

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

21-15 Bad debts written off (creditable acquisitions)

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

21-99 Special rules relating to adjustments for bad debts

Part 2-5--Registration

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

23-1 Explanation of Division

23-5 Who is required to be registered

23-10 Who may be registered

23-15 The registration turnover threshold

23-20 Not registered for 4 years

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

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

Subdivision 25-A--How you become registered

25-1 When you must apply for registration

25-5 When the Commissioner must register you

25-10 The date of effect of your registration

25-15 Effect of backdating your registration

25-49 Special rules relating to registration

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

25-50 When you must apply for cancellation of registration

25-55 When the Commissioner must cancel registration

25-57 When the Commissioner may cancel your registration

25-60 The date of effect of your cancellation

25-65 Effect of backdating your cancellation of registration

25-99 Special rules relating to cancellation of registration

Part 2-6--Tax periods

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

27-1 What this Division is about

27-5 General rule--3 month tax periods

27-10 Election of one month tax periods

27-15 Determination of one month tax periods

27-20 Withdrawing elections of one month tax periods

27-22 Revoking elections of one month tax periods

27-25 Revoking determinations of one month tax periods

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

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

27-37 Special determination of tax periods on request

27-38 Revoking special determination of tax periods

27-39 Tax periods of incapacitated entities

27-40 An entity's concluding tax period

27-99 Special rules relating to tax periods

Division 29--What is attributable to tax periods

29-1 What this Division is about

Subdivision 29-A--The attribution rules

29-5 Attributing the GST on your taxable supplies

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

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

29-20 Attributing your adjustments

29-25 Commissioner may determine particular attribution rules

29-39 Special rules relating to attribution rules

Subdivision 29-B--Accounting on a cash basis

29-40 Choosing to account on a cash basis

29-45 Permission to account on a cash basis

29-50 Ceasing to account on a cash basis

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

Subdivision 29-C--Tax invoices and adjustment notes

29-70 Tax invoices

29-75 Adjustment notes

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

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

Part 2-7--Returns, payments and refunds

Division 31--GST returns

31-1 What this Division is about

31-5 Who must give GST returns

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

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

31-15 The form and contents of GST returns

31-20 Additional GST returns

31-25 Electronic lodgment of GST returns

31-99 Special rules relating to GST returns

Division 33--Payments of GST

33-1 What this Division is about

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

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

33-10 How payment of assessed net amounts are made

33-15 Payments of assessed GST on importations

33-99 Special rules relating to payments of GST

Division 35--Refunds

35-1 What this Division is about

35-5 Entitlement to refund

35-10 When entitlement arises

35-99 Special rules relating to refunds

Part 2-8--Checklist of special rules

Division 37--Checklist of special rules

37-1 Checklist of special rules

Chapter 3--The exemptions

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

Division 38--GST-free supplies

38-1 What this Division is about

Subdivision 38-A--Food

38-2 Food

38-3 Food that is not GST-free

38-4 Meaning of food

38-5 Premises used in supplying food

38-6 Packaging of food

Subdivision 38-B--Health

38-7 Medical services

38-10 Other health services

38-15 Other government funded health services

38-20 Hospital treatment

38-25 Residential care etc.

38-30 Home care etc.

38-35 Flexible care

38-38 Disability support provided to NDIS participants

38-40 Specialist disability services

38-45 Medical aids and appliances

38-47 Other GST-free health goods

38-50 Drugs and medicinal preparations etc.

38-55 Private health insurance etc.

38-60 Third party procured GST-free health supplies

Subdivision 38-C--Education

38-85 Education courses

38-90 Excursions or field trips

38-95 Course materials

38-97 Lease etc. of curriculum related goods

38-100 Supplies that are not GST-free

38-105 Accommodation at boarding schools etc.

38-110 Recognition of prior learning etc.

Subdivision 38-D--Child care

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

38-150 Other child care

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

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

38-185 Exports of goods

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

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

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

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

Subdivision 38-F--Religious services

38-220 Religious services

Subdivision 38-G--Activities of charities etc.

38-250 Nominal consideration etc.

38-255 Second-hand goods

38-260 Supplies of retirement village accommodation etc.

38-270 Raffles and bingo conducted by charities etc.

Subdivision 38-I--Water, sewerage and drainage

38-285 Water

38-290 Sewerage and sewerage-like services

38-295 Emptying of septic tanks

38-300 Drainage

Subdivision 38-J--Supplies of going concerns

38-325 Supply of a going concern

Subdivision 38-K--Transport and related matters

38-355 Supplies of transport and related matters

38-360 Travel agents arranging overseas supplies

Subdivision 38-L--Precious metals

38-385 Supplies of precious metals

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

38-415 Supplies through inwards duty free shops

Subdivision 38-N--Grants of land by governments

38-445 Grants of freehold and similar interests by governments

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

Subdivision 38-O--Farm land

38-475 Subdivided farm land

38-480 Farm land supplied for farming

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

38-505 Disabled veterans

38-510 Other disabled people

Subdivision 38-Q--International mail

38-540 International mail

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

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

Subdivision 38-S--Eligible emissions units

38-590 Eligible emissions units

Subdivision 38-T--Inbound intangible consumer supplies

38-610 Inbound intangible consumer supplies

Division 40--Input taxed supplies

40-1 What this Division is about

Subdivision 40-A--Financial supplies

40-5 Financial supplies

Subdivision 40-B--Residential rent

40-35 Residential rent

Subdivision 40-C--Residential premises

40-65 Sales of residential premises

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

40-75 Meaning of new residential premises

Subdivision 40-D--Precious metals

40-100 Precious metals

Subdivision 40-E--School tuckshops and canteens

40-130 School tuckshops and canteens

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

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

40-165 Meaning of fund-raising event

Subdivision 40-G--Inbound intangible consumer supplies

40-180 Inbound intangible consumer supplies

Part 3-2--Non-taxable importations

Division 42--Non-taxable importations

42-1 What this Division is about

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

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

42-15 Supplies of low value goods

Chapter 4--The special rules

Division 45--Introduction

45-1 What this Chapter is about

45-5 The effect of special rules

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

Division 48--GST groups

48-1 What this Division is about

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

48-5 Formation of GST groups

48-7 Membership of GST groups

48-10 Membership requirements of a GST group

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

Subdivision 48-B--Consequences of GST groups

48-40 Who is liable for GST

48-45 Who is entitled to input tax credits

48-50 Adjustments

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

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

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

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

48-57 Tax invoices that are required to identify recipients

48-60 GST returns

Subdivision 48-C--Administrative matters

48-70 Changing the membership etc. of GST groups

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

48-73 Tax periods of GST groups with incapacitated members

48-75 Effect of representative member becoming an incapacitated entity

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

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

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

Division 49--GST religious groups

49-1 What this Division is about

Subdivision 49-A--Approval of GST religious groups

49-5 Approval of GST religious groups

49-10 Membership requirements of a GST religious group

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

49-30 Supplies between members of GST religious groups

TOC5">49-35 Acquisitions between members of GST religious groups

49-40 Adjustment events

49-45 Changes in the extent of creditable purpose

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

Subdivision 49-C--Administrative matters

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

49-75 Revoking the approval of GST religious groups

49-80 Notification by principal members

49-85 Date of effect of approvals and revocations

49-90 Notification by the Commissioner

Division 50--GST treatment of religious practitioners

Guide to Division 50               187

50-1 What this Division is about

50-5 GST treatment of religious practitioners

Division 51--GST joint ventures

51-1 What this Division is about

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

51-5 Formation of GST joint ventures

51-7 Participants in GST joint ventures

51-10 Participation requirements of a GST joint venture

Subdivision 51-B--Consequences of GST joint ventures

51-30 Who is liable for GST

51-35 Who is entitled to input tax credits

51-40 Adjustments

51-45 Additional net amounts relating to GST joint ventures

51-50 GST returns relating to GST joint ventures

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

51-55 Payments of GST relating to GST joint ventures

51-60 Refunds relating to GST joint ventures

Subdivision 51-C--Administrative matters

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

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

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

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

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

Division 54--GST branches

54-1 What this Division is about

Subdivision 54-A--Registration of GST branches

54-5 Registration of GST branches

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

54-15 GST branch registration number

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

54-40 Additional net amounts relating to GST branches

54-45 Net amounts of parent entities

54-50 Tax invoices and adjustment notes

54-55 GST returns relating to GST branches

54-60 Payments of GST relating to GST branches

54-65 Refunds relating to GST branches

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

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

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

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

54-85 Application of Subdivision 25-B

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

Division 57--Resident agents acting for non-residents

57-1 What this Division is about

57-5 Who is liable for GST

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

57-10 Who is entitled to input tax credits

57-15 Adjustments

57-20 Resident agents are required to be registered

57-25 Cancellation of registration of a resident agent

57-30 Notice of cessation of agency

57-35 Tax periods of resident agents

57-40 GST returns for non-residents

57-45 Resident agents giving GST returns

57-50 Non-residents that belong to GST groups

Division 58--Representatives of incapacitated entities

58-1 What this Division is about

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

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

58-15 Adjustments for bad debts

58-20 Representatives are required to be registered

58-25 Cancellation of registration of a representative

58-30 Notice of cessation of representation

58-35 Tax periods of representatives

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

58-45 GST returns for representatives of incapacitated entities

58-50 Representatives to give GST returns for incapacitated entities

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

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

58-65 Money available to meet representative's liabilities

58-70 Protection for actions of representative

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

Division 60--Pre-establishment costs

60-1 What this Division is about

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

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

60-15 Pre-establishment acquisitions and importations

60-20 Creditable purpose

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

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

60-35 Application of Division 129

Division 63--Non-profit sub-entities

63-1 What this Division is about

63-5 Entities that may choose to apply this Division

63-10 Period for which a choice has effect

63-15 Consequences of choosing to apply this Division

63-20 Non-profit sub-entities may register

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

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

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

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

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

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

63-50 Membership requirements of GST groups

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

Division 66--Second-hand goods

66-1 What this Division is about

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

66-5 Creditable acquisitions of second-hand goods

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

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

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

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

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

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

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

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

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

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

66-70 Commissioner may determine rules for applying this Subdivision

Division 69--Non-deductible expenses

69-1 What this Division is about

Subdivision 69-A--Non-deductible expenses generally

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

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

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

69-15 What this Subdivision is about

69-20 Effect of elections on net amounts

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

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

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

69-40 When elections take effect

69-45 When elections cease to have effect

69-50 Adjustment events relating to elections

69-55 Adjustment notes not required

Division 70--Financial supplies (reduced credit acquisitions)

70-1 What this Division is about

70-5 Acquisitions that attract the reduced credit

70-10 Extended meaning of creditable purpose

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

70-20 Extent of creditable purpose

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

Division 71--Fringe benefits provided by input taxed suppliers

71-1 What this Division is about

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

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

Division 72--Associates

72-1 What this Division is about

Subdivision 72-A--Supplies without consideration

72-5 Taxable supplies without consideration

72-10 The value of taxable supplies without consideration

72-15 Attributing the GST to tax periods

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

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

Subdivision 72-B--Acquisitions without consideration

72-40 Creditable acquisitions without consideration

72-45 The amount of the input tax credit

72-50 Attributing the input tax credit to tax periods

Subdivision 72-C--Supplies for inadequate consideration

72-70 The value of taxable supplies for inadequate consideration

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

72-90 GST branches

72-92 Non-profit sub-entities

72-95 Commonwealth government entities

72-100 State or Territory government entities

Division 75--Sale of freehold interests etc.

75-1 What this Division is about

75-5 Applying the margin scheme

75-10 The amount of GST on taxable supplies

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

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

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

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

75-15 Subdivided real property

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

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

75-22 Increasing adjustment relating to input tax credit entitlement

75-25 Adjustments relating to bad debts

75-27 Decreasing adjustment for later payment of consideration

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

75-35 Approved valuations

Division 78--Insurance

78-1 What this Division is about

Subdivision 78-A--Insurers

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

78-10 Decreasing adjustments for settlements of insurance claims

78-15 How to work out the decreasing adjustments

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

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

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

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

78-35 Taxable supplies relating to rights of subrogation

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

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

Subdivision 78-B--Insured entities etc.

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

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

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

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

Subdivision 78-C--Third parties

78-65 Payments etc. to third parties by insurers

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

78-75 Creditable acquisitions relating to rights of subrogation

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

78-80 Net amounts

78-85 GST returns

78-90 Payments of GST

Subdivision 78-E--Statutory compensation schemes

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

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

78-105 Meaning of statutory compensation scheme

Subdivision 78-F--Miscellaneous

78-110 Effect of judgments and court orders

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

78-118 Portfolio transfers

78-120 HIH rescue package

Division 79--Compulsory third party schemes

79-1 What this Division is about

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

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

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

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

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

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

79-25 Meaning of CTP hybrid payment or supply

79-30 Application of Division 78

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

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

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

79-45 Exclusion of certain compulsory third party schemes

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

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

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

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

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

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

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

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

79-90 Effect of judgments and court orders

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

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

79-100 Meaning of average input tax credit fraction

Division 80--Settlement sharing arrangements

80-1 What this Division is about

Subdivision 80-A--Insurance policy settlement sharing arrangements

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

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

80-15 Effect of contributing operator's payment

80-20 Managing operator's payments or supplies

80-25 Contributing operator's payment

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

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

Subdivision 80-B--Nominal defendant settlement sharing arrangements

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

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

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

80-55 Effect of contributing operator's payment

80-60 Managing operator's payment or supply

80-65 Contributing operator's payment

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

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

Subdivision 80-C--Hybrid settlement sharing arrangements

80-80 Meaning of hybrid settlement sharing arrangement etc.

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

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

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

Division 81--Payments of taxes, fees and charges

81-1 What this Division is about

81-5 Effect of payment of tax

81-10 Effect of payment of certain fees and charges

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

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

81-25 Retrospective application of regulations

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

82-1 What this Division is about

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

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

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

83-1 What this Division is about

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

83-10 Recipients who are members of GST groups

83-15 Recipients who are participants in GST joint ventures

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

83-25 When non-residents must apply for registration

83-30 When the Commissioner must register non-residents

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

Division 84--Offshore supplies

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

84-1 What this Subdivision is about

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

84-10 "Reverse charge" on offshore supplies

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

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

84-14 Supplies relating to employee share ownership schemes

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

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

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

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

Subdivision 84-B--Inbound intangible consumer supplies

84-45 What this Subdivision is about

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

84-55 Operator of electronic distribution platform treated as supplier

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

84-65 Meaning of inbound intangible consumer supply

84-70 Meaning of electronic distribution platform

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

84-73 What this Subdivision is about

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

84-77 Meaning of offshore supply of low value goods

84-79 Meaning of supply of low value goods

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

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

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

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

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

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

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

Subdivision 84-D--Consumers of offshore supplies

84-95 What this Subdivision is about

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

84-105 When entities are treated as not being consumers

Division 85--Telecommunication supplies

85-1 What this Division is about

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

85-10 Meaning of telecommunication supply

Division 86--Valuable metals

86-1 What this Division is about

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

86-10 The valuable metal threshold

86-15 Recipients who are members of GST groups

86-20 Recipients who are participants in GST joint ventures

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

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

87-1 What this Division is about

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

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

87-15 Meaning of commercial accommodation

87-20 Meaning of long-term accommodation etc.

87-25 Suppliers may choose not to apply this Division

Division 90--Company amalgamations

90-1 What this Division is about

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

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

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

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

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

90-30 Adjustments

90-35 Amalgamating companies accounting on a cash basis

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

93-1 What this Division is about

93-5 Time limit on entitlements to input tax credits

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

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

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

96-1 What this Division is about

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

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

Division 99--Deposits as security

99-1 What this Division is about

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

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

Division 100--Vouchers

100-1 What this Division is about

100-5 Supplies of vouchers with a stated monetary value

100-10 Redemption of vouchers

100-12 Consideration on redemption of vouchers

100-15 Increasing adjustments for unredeemed vouchers

100-18 Arrangement for supply of voucher

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

100-25 Meaning of voucher etc.

Division 102--Cancelled lay-by sales

102-1 What this Division is about

102-5 Cancelled lay-by sales

102-10 Attributing GST and input tax credits

Division 105--Supplies in satisfaction of debts

105-1 What this Division is about

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

105-10 Net amounts

105-15 GST returns

105-20 Payments of GST

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

108-1 What this Division is about

108-5 Taxable supplies of goods in bond etc.

Division 110--Tax-related transactions

110-1 What this Division is about

Subdivision 110-A--Income tax-related transactions

110-5 Transfers of tax losses and net capital losses

110-15 Supplies under operation of consolidated group regime

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

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

110-30 Tax funding agreements

Subdivision 110-B--Other tax-related transactions

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

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

Division 111--Reimbursement of employees etc.

111-1 What this Division is about

111-5 Creditable acquisitions relating to reimbursements

111-10 Amounts of input tax credits relating to reimbursements

111-15 Tax invoices relating to reimbursements

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

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

111-25 Employers paying expenses of employees etc.

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

Division 113--PAYG voluntary agreements

113-1 What this Division is about

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

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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to 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 13-18)

as amended by

 

 

 

 

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Sch 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)

--

Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019

59, 2019

7 Aug 2019

Sch 2 (items 1, 2): 30 Aug 2019 (s 2(1) item 2)

--

Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019

65, 2019

13 Sept 2019

Sch 2: 1 Oct 2019 (s 2(1) item 2)

Sch 2 (item 4)

Aged Care Legislation Amendment (New Commissioner Functions) Act 2019

116, 2019

11 Dec 2019

Sch 1 (item 72) and Sch 4: 1 Jan 2020 (s 2(1) item 2)

Sch 4

Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020

6, 2020

17 Feb 2020

Sch 3 (items 1, 22): 1 Apr 2020 (s 2(1) item 3)

Sch 3 (item 22)

Statute Update (Regulations References) Act 2020

18, 2020

6 Mar 2020

Sch 1 (item 18): 6 Sept 2020 (s 2(1) item 1)

--

Treasury Laws Amendment (2019 Measures No. 3) Act 2020

64, 2020

22 June 2020

Sch 3 (items 146-154, 325, 326): 1 Oct 2020 (s 2(1) item 6)

Sch 3 (items 325, 326)

Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020

69, 2020

22 June 2020

Sch 1 (items 90-98, 1465-1467): awaiting commencement (s 2(1) items  2, 5)

Sch 1 (items 1465-1467) and Sch 1 (item 1468)

as amended by

 

 

 

 

Treasury Laws Amendment (2021 Measures No. 5) Act 2021

127, 2021

7 Dec 2021

Sch 3 (item 105): 22 June 2020 (s 2(1) item  8)

--

Treasury Laws Amendment (2022 Measures No. 1) Act 2022

35, 2022

9 Aug 2022

Sch 4 (items 6, 7): 21 June 2022 (s 2(1) item  5)
Sch 4 (item 15): 10 Aug 2022 (s 2(1) item 6)

--

Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020

92, 2020

14 Oct 2020

Sch 3 (items 1, 2, 40): 1 Jan 2021 (s 2(1) item 7)

Sch 3 (item 40)

Aged Care Legislation Amendment (Improved Home Care Payment Administration No. 2) Act 2021

2, 2021

16 Feb 2021

Sch 1 (items 14, 15): 1 Sept 2021 (s 2(1) item 2)

Sch 1 (item 15)

Online Safety (Transitional Provisions and Consequential Amendments) Act 2021

77, 2021

23 July 2021

Sch 2 (item 1): 23 Jan 2022 (s 2(1) item 3)

--

Treasury Laws Amendment (2021 Measures No. 5) Act 2021

127, 2021

7 Dec 2021

Sch 3 (items 44, 45): 1 Jan 2022 (s 2(1) item 5)

--

Treasury Laws Amendment (2022 Measures No. 4) Act 2023

29, 2023

23 June 2023

Sch 2 (items 1-3, 15): 1 July 2023 (s 2(1) item  2)

Sch 2 (item 15)

Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023

69, 2023

14 Sept 2023

Sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6)

Sch 4 (item 116)

Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023

76, 2023

20 Sept 2023

Sch 6 (items 9, 41, 42): 1 Oct 2023 (s 2(1) item 23)

Sch 6 (item 9)

 

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

 

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

am. No. 10, 2005

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

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 98pt">-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 98pt">-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

s. 118pt">-25...........

am. 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; No. 74, 2010

Division 15

 

s 15-10............

am No  176, 1999; No 92, 2000; No 156, 2000; No 2, 2015

s. 15-20...........

am. No. 74, 2010

s. 158pt">-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; 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

 

s. 19-5............

am. 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. 198pt">-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. 198pt">-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

 

s 25-5.............

am No 73, 2006; No 69, 2023

s 25-10............

am No 176, 1999; No 73, 2006; No 39, 2012; No 69, 2020

s 25-49............

am No 177, 1999; No 92, 2000; No 2, 2015; No 52, 2016; No 77, 2017

Subdivision 25-B

 

s 258pt">-55............

am No 73, 2006; No 69, 2023

s 25-57............

ad No 156, 2000

 

am No 73, 2006; No 69, 2023

s 25-60............

am No 176, 1999; No 156, 2000; No 73, 2006; No 69, 2020

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

s. 27-5............

am. No. 134, 2004

s 27-15............

am No  92, 2000; No  73, 2001; No. 73, 2006; No  80, 2007; No 2, 2015

s. 27-20...........

am. No. 80, 2007

s. 27-22...........

ad. No. 156, 2000

 

am. No. 73, 2006; No. 80, 2007

s. 278pt">-25...........

am. No. 73, 2006

s. 27-30...........

am. No. 176, 1999; No. 73, 2006

s. 27-37...........

am. No. 73, 2006; No. 80, 2007

s. 27-38...........

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

 

s. 29-1............

am. No. 39, 2012

Subdivision 29-A

 

s. 29-10...........

am. No. 156, 2000; No. 21, 2010; No. 39, 2012

s. 29-15...........

am. No. 176, 1999; No. 41, 2005; No. 39, 2012

s. 298pt">-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. 298pt">-45...........

am. No. 176, 1999; No. 73, 2006

s. 29-50...........

am. No. 95, 2004; No. 73, 2006; No. 80, 2006; No. 80, 2007

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; No. 39, 2012

s. 298pt">-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

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. 318pt">-25...........

am. No. 176, 1999; No. 179, 1999; No.  92, 2000; No. 80, 2007

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; No 76, 2023

s. 33-3............

ad. No. 73, 2001

 

am. No. 39, 2012

s. 33-5............

am. No. 73, 2001; No. 39, 2012

s. 33-10...........

am. No. 179, 1999; No. 92, 2000; No. 73, 2001; No. 80, 2007; No. 39, 2012

s. 33-15...........

am. No. 176, 1999; No. 39, 2012

s. 33-20........... /span>

rep. No. 179, 1999

s. 338pt">-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 73, 2006; No 20, 2010; No 39, 2012; No 34, 2014; No 6, 2020

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; No 18, 2020

s. 38-10...........

am. No. 176, 1999

s. 388pt">-25...........

am. No. 143, 2004

s 38-30............

am No 76, 2013; No 2, 2021

s 388pt">-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 388pt">-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 388pt">-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 388pt">-191...........

ad No 52, 2016

Subdivision 38-F

 

s. 388pt">-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. 388pt">-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 388pt">-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. 388pt">-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. 388pt">-505...........

am. No. 77, 2001; No. 110, 2006

s 38-510...........

am No 176, 1999; No 77, 2001; No 127, 2021

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; No 77, 2021

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. 408pt">-35...........

am. No. 156, 2000; No. 80, 2006

Subdivision 40-C

 

s 40-65............

am No 92, 2000; No 80, 2006; No 23, 2018; No 76, 2023

s. 40-70...........

am. No. 92, 2000; No. 80, 2006

s. 408pt">-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; No. 39, 2012

Subdivision 48-A

 

Subdivision 48-A heading 

rs No 74, 2010

s. 48-5............

am. No. 156, 2000; No. 73, 2006

 

rs. No. 74, 2010

s. 48-7............

ad. No. 74, 2010

s. 48-10...........

am. No. 176, 1999; No. 177, 1999; Nos. 92 and 156, 2000; No.  74, 2010

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 488pt">-45............

am No 156, 2000; No 74, 2010; No 52, 2016; No 77, 2017

s. 48-50...........

am. No. 74, 2010

s. 488pt">-51...........

ad. No. 74, 2010

s. 48-52...........

ad. No. 74, 2010

s. 48-53...........

ad. No. 74, 2010

s. 488pt">-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. 488pt">-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. 488pt">-75...........

am. No. 73, 2006; No. 118, 2009

 

rs. No. 74, 2010

s. 48-80...........

rep. No. 74, 2010

s. 48-85...........

am. No. 134, 2004; 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. 488pt">-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

 

am. No. 73, 2006

s. 49-10...........

ad. No. 92, 2000

Subdivision 49-B

 

s. 49-30...........

ad. No. 92, 2000

s. 498pt">-35...........

ad. No. 92, 2000

s. 49-40...........

ad. No. 92, 2000

s. 498pt">-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. 498pt">-75...........

ad No 92, 2000

 

am No 73, 2006

s. 49-80...........

ad. No. 92, 2000

s. 49-85...........

ad. No. 92, 2000

 

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. 176, 1999; No. 177, 1999; No.  92, 2000; No. 74, 2010; 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. 73, 2006; 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. 518pt">-35...........

am. No. 177, 1999; No. 92, 2000

s. 51-40...........

am. No. 177, 1999; No. 92, 2000

s. 518pt">-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

 

am. No. 73, 2006

s. 518pt">-55...........

am. No. 92, 2000; No. 73, 2001; No. 39, 2012

s. 51-60...........

rs. No. 179, 1999

 

am. No. 92, 2000; No. 73, 2006; No. 39, 2012; No 34, 2014

Subdivision 51-C

 

Subdivision 51-C.....

rs No 74, 2010

s. 51-70...........

am. No. 177, 1999; No. 92, 2000; No. 73, 2006

 

rs. No. 74, 2010

s. 518pt">-75...........

am. No. 73, 2006

 

rs. No. 74, 2010

s. 51-80...........

rep. No. 74, 2010

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. 518pt">-115...........

ad. No. 177, 1999

 

am. No. 12, 2012

Division 54

 

Subdivision 54-A

 

s. 54-5............

am. No. 73, 2006

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. 548pt">-55...........

am. No. 73, 2001

s. 54-60...........

am. No. 73, 2001; No. 39, 2012

s. 54-65...........

rs. No. 179, 1999

 

am. No. 73, 2006; No. 39, 2012; No 34, 2014

Subdivision 54-C

 

s 548pt">-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 578pt">-25............

am. No. 73, 2006

s. 578pt">-35...........

am. No. 80, 2007; No 73, 2006

Division 58

 

Division 58...............

ad. No. 118, 2009

s. 58-1............

ad. No. 118, 2009

 

am. 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. 588pt">-25...........

ad. No. 118, 2009

s. 58-30...........

ad. No. 118, 2009

s. 588pt">-35...........

ad. No. 118, 2009

s. 58-40...........

ad. No. 118, 2009

s. 588pt">-45...........

ad. No. 118, 2009

s. 58-50...........

ad. No. 118, 2009

s. 588pt">-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. 588pt">-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. 638pt">-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 638pt">-35............

ad No 177, 1999

 

am No 73, 2006; No 69, 2023

s. 63-40...........

ad. No. 177, 1999

s. 638pt">-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. 668pt">-45...........

ad. No. 177, 1999

s. 66-50...........

ad. No. 177, 1999

 

am. No. 92, 2000

s. 668pt">-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. 698pt">-25...........

ad. No. 156, 2000

s. 69-30...........

ad. No. 156, 2000

s. 698pt">-35...........

ad. No. 156, 2000

s. 69-40...........

ad. No. 156, 2000

s. 698pt">-45...........

ad. No. 156, 2000

s. 69-50...........

ad. No. 156, 2000

s. 698pt">-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. 728pt">-25...........

ad. No. 20, 2010

Subdivision 72-B

 

s. 72-40...........

am. No. 177, 1999; No. 67, 2003

s. 728pt">-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. 728pt">-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. 758pt">-11...........

ad. No. 78, 2005

 

am. No. 58, 2006; No. 145, 2008

s. 758pt">-12...........

ad. No. 78, 2005

s. 758pt">-13........... /span>

ad. No. 78, 2005

 

am. No. 145, 2008

s. 758pt">-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. 758pt">-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. 788pt">-25...........

ad. No. 177, 1999

s 78-30............

rs No 177, 1999

 

am No 156, 2000

s 788pt">-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 788pt">-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. 788pt">-55...........

ad. No. 177, 1999

s. 78-60...........

ad. No. 177, 1999

Subdivision 78-C

 

s. 78-65...........

am. No. 156, 2000

s 788pt">-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. 788pt">-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. 788pt">-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. 798pt">-25...........

ad. No. 67, 2003

 

am. No. 83, 2004

s. 79-30...........

ad. No. 67, 2003

Subdivision 79-C

 

s. 798pt">-35...........

ad. No. 67, 2003

s. 79-40...........

ad. No. 67, 2003

s. 798pt">-45...........

ad. No. 67, 2003

s. 79-50...........

ad. No. 67, 2003

 

am. No. 83, 2004

s. 798pt">-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. 798pt">-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 798pt">-95............

ad No 67, 2003

 

am No 83, 2004; No 118, 2017

s 79-100...........

ad No 67, 2003

 

am No 110, 2014; No 64, 2020

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. 808pt">-25...........

ad. No. 67, 2003

s 80-30............

ad No 67, 2003

 

am No 118, 2017

s. 808pt">-35...........

ad. No. 67, 2003

Subdivision 80-B

 

s. 80-40...........

ad. No. 67, 2003

 

am. No. 83, 2004

s. 808pt">-45...........

ad. No. 67, 2003

s. 80-50...........

ad. No. 67, 2003

s. 808pt">-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. 808pt">-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. 808pt">-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. 97, 2002; No 58, 2006

 

rs No 41, 2011

s. 81-10...........

am. No. 176, 1999

 

rs. No. 41, 2011

s. 81-15...........

ad. No. 41, 2011

s. 81-20...........

ad. No. 41, 2011

 

am. No. 75, 2012

s. 818pt">-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; No 65, 2019

s. 83-10...........

ad. No. 92, 2000

s. 83-15...........

ad. No. 92, 2000

s. 83-20...........

ad. No. 92, 2000

s. 838pt">-25...........

ad. No. 92, 2000

 

am. No. 80, 2007

s. 83-30...........

ad. No. 92, 2000

 

am. No. 80, 2007

s. 838pt">-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 848pt">-12............

ad No 176, 1999

 

am No 92, 2000; No 77, 2017

s 848pt">-13............

ad No 176, 1999

 

am No 134, 2004; No 77, 2005; No 52, 2016; No 77, 2017

s. 848pt">-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 848pt">-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 848pt">-45............

ad No 52, 2016

s 84-50............

ad No 52, 2016

s 848pt">-55............

ad No 52, 2016

 

am No 77, 2017; No 69, 2023

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 848pt">-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 848pt">-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 848pt">-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 848pt">-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 848pt">-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 868pt">-25............

ad No 76, 2017

Division 87

 

s. 878pt">-25...........

am. 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. 938pt">-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

 

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. 1008pt">-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. 1008pt">-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. 1108pt">-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. 1118pt">-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. 1148pt">-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

 

am No 92, 2020

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. 1298pt">-25...........

am. No. 177, 1999; No. 92, 2000

Subdivision 129-C

 

s. 129-40...........

am. No. 177, 1999

s. 1298pt">-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. 1298pt">-75...........

am. No. 77, 2005

s. 129-80...........

am. No. 177, 1999; 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

 

am. No. 73, 2006

s. 131-15...........

ad. No. 134, 2004

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. 1318pt">-45...........

ad. No. 134, 2004

s. 131-50...........

ad. No. 134, 2004

s. 1318pt">-55...........

ad. No. 134, 2004

 

am. No. 21, 2010

s 131-60...........

ad No 134, 2004

 

am No 118, 2009; No 64, 2020

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

 

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. 1348pt">-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. 1368pt">-35...........

ad. No. 156, 2000

s. 136-40...........

ad. No. 156, 2000

s. 1368pt">-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 1428pt">-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

 

am No 69, 2020

s 1468pt">-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...........

am. No. 73, 2006

 

rep. No. 118, 2009

s. 147-15...........

rep. No. 118, 2009

s. 147-20...........

am. No. 156, 2000; No. 118, 2009

 

rep. No. 118, 2009

s. 1478pt">-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

s. 149-15...........

ad. No. 177, 1999

 

am. No. 39, 2012

s. 149-20...........

ad. No. 177, 1999

s. 1498pt">-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; No 65, 2019

s. 151-10...........

ad. No. 134, 2004

 

am. No. 73, 2006

s. 151-15...........

ad. No. 134, 2004

s. 151-20...........

ad. No. 134, 2004

 

am. No. 73, 2006

s. 1518pt">-25...........

ad. No. 134, 2004

 

am. No. 73, 2006; No. 118, 2009; No. 74, 2010

Subdivision 151-B

 

s. 151-40...........

ad. No. 134, 2004

s 1518pt">-45...........

ad No 134, 2004

 

am No 64, 2020

s. 151-50...........

ad. No. 134, 2004

 

am. No. 39, 2012

s. 1518pt">-55...........

ad. No. 134, 2004

 

am. 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

s. 153-15...........

am. No. 92, 2000; No. 20, 2010

s. 153-20...........

am. No. 21, 2010

s. 1538pt">-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 1538pt">-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. 1568pt">-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. 1628pt">-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. 1628pt">-55...........

ad. No. 73, 2001

s 162-60...........

ad No 73, 2001

 

am No 64, 2020

s. 162-65...........

ad. No. 73, 2001

s. 162-70...........

ad. No. 73, 2001

s. 1628pt">-75...........

ad. No. 73, 2001

s. 162-80...........

ad. No. 73, 2001

s. 162-85...........

ad. No. 73, 2001

 

am. No. 118, 2009

s. 162-90...........

ad. No. 73, 2001

 

am. No. 118, 2009; No. 39, 2012

s. 1628pt">-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. 1628pt">-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. 1628pt">-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. 1628pt">-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

 

s. 165-40...........

am. No. 73, 2006; No. 39, 2012

s. 1658pt">-45...........

am. No. 73, 2006; 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

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. 1778pt">-11...........

ad. No. 143, 2004

s. 1778pt">-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

 

am No. 73, 2006

Division 186..............

rep. No. 176, 1999

s. 186-1...........

rep. No. 176, 1999

Division 188

 

Division 188 heading.........

rs. No. 80, 2007

s. 188-1...........

am. No. 80, 2007

s. 188-5...........

am. No. 73, 2001; No. 134, 2004; No. 80, 2007; No. 112, 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; No 65, 2019

s 188-20...........

am No 176, 1999; No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016; No 65, 2019

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. 1888pt">-25...........

am. No. 80, 2007

s. 188-30...........

rs. No. 176, 1999

s. 188-32...........

ad. No. 92, 2000

s 1888pt">-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; No 59, 2019; No 116, 2019; No 69, 2020; No 127, 2021; No 29, 2023; No 69, 2023

Schedule 2

 

c. 1.....................

am. No. 176, 1999

Schedule 3

 

Schedule 3................

am. No. 176, 1999

 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback