A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1).

      Part 3–2—Non-taxable importations

      Division 42—Non-taxable importations

      42-1 What this Division is about

      This Division sets out the importations that are non-taxable. No GST is payable on an importation that is non-taxable (see sections 7–1 and 13-5).

      For the basic rules about non-taxable importations, see sections 13–10 and 13–25.

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

      (1) An importation of goods is a non-taxable importation if the goods are covered by item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A, 33B or 64 in Schedule 4 to the Customs Tariff Act 1995.

      (1A) An importation of a container is a non-taxable importation if:

      (a) goods covered by item 34 in Schedule 4 to the Customs Tariff Act 1995are imported in or on the container; and

      (b) the container will be exported from Australia without being put to any other use.

      (1C) An importation of goods is a non-taxable importation if the goods are covered by:

      (a) item 1A, 1B, 1C, 1D, 1E, 5, 6, 9 or 16 in Schedule 4 to the Customs Tariff Act 1995; and

      (b) regulations made for the purposes of this subsection.

      (2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.

      42–10 Goods returned to Australia in an unaltered condition

      (1) An importation of goods is a non-taxable importation if:

      (a) the goods were exported from Australia and are returned to Australia, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and

      (b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and

      (c) the importer:

      (i) is the manufacturer of the goods; or

      (ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66–45); or

      (iii) has previously imported the goods, and the previous importation was a *taxable importation in respect of which the GST was paid.

      (2) An importation of goods is a non-taxable importation if:

      (a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and

      (b) the goods were exported from Australia before, on or after 1 July 2000; and

      (c) the goods are returned to Australia on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and

      (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and

      (e) the ownership of the goods when they are returned to Australia is the same as their ownership on 1 July 2000.

      Note: An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995.

      Chapter 4—The special rules

      Division 45—Introduction

      45-1 What this Chapter is about

      This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope.

      The special rules modify the application of the basic rules for the GST in Chapter 2.

      Note 1: The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2. In addition, a checklist of special rules is set out in Part 2–8.

      Note 2: This section is an explanatory section.

      45-5 The effect of special rules

      The provisions of this Chapter override the provisions of Chapter 2 (except section 29–25), but only to the extent of any inconsistency.

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

      Note: The special rules in this Part mainly modify the operation of Part 2–2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2–2 and the other Parts of Chapter 2.

      Division 48—GST groups

      Table of Subdivisions

      48-A Formation and membership of GST groups

      48-B Consequences of GST groups

      48-C Administrative matters

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

      48-1 What this Division is about

      Companies within a 90 % owned group, and in some cases other entities (such as non-profit bodies), can form a GST group. One member of the group then deals with all the GST liabilities and entitlements (except for GST on most taxable importations) of the group, and (in most cases) intra-group transactions are excluded from the GST.

      Note: Provisions for members of GST groups apply for the wine equalisation tax (see Subdivision 21-B of the A New Tax System (Wine Equalisation Tax) Act 1999) and the luxury car tax (see Subdivision 16-A of the A New Tax System (Luxury Car Tax) Act 1999).

      Subdivision 48-A — Formation and membership of GST groups

      48-5 Formation of GST groups

      (1) Two or more entities may form a *GST group if:

      (a) each of the entities *satisfies the membership requirements of the group; and

      (b) each of the entities agrees in writing to the formation of the group; and

      (c) СКАЧАТЬ