Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 1999

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Regulations  
   2.      Commencement  
   3.      Definitions — the dictionary etc  

   PART 2-6 TAX PERIODS

   29.70.  Information that must be contained in a tax invoice (other than a recipient created tax invoice) (Act s 29-70)  
   29.71.  Information that must be contained in a recipient created tax invoice (Act s 29-70)  

   PART 3-1 FINANCIAL SUPPLY

           Division 1--Introductory

   40.5.   Object of Part 3-1  

           Division 2--Key concepts used in Part 3-1

   40.6.   Interests  
   40.7.   Provision  
   40.8.   Disposal  
   40.9.   Acquisition  
   40.10.  Financial supply providers  
   40.11.  Financial supply facilitators  

           Division 3--What is and is not financial supply

   40.12.  When supply may be financial supply  
   40.13.  What supplies are financial supplies  
   40.14.  Incidental financial supplies  
   40.15.  Examples of supplies that are financial supplies  
   40.16.  What supplies are not financial supplies  
   40.17.  Examples of supplies that are not financial supplies  

   PART 4-2 REDUCED CREDIT ACQUISITIONS

   70.1.   Objects of Part 70  
   70.2.   Acquisitions that attract reduced input tax credit  
   70.3.   Percentage to which input tax credits are reduced  
           SCHEDULE 1 Examples of supplies that are financial supplies
           SCHEDULE 2 Examples of supplies that are not financial supplies