Commonwealth Numbered Acts

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

TABLE OF PROVISIONS

            

CHAPTER 1--Introduction
            

   PART 1-1--PRELIMINARY

           Division 1--Preliminary

   1.1.    Short title  
   1.2.    Commencement  
   1.3.    Commonwealth-State financial relations  

   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 (Part VI of  

           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  
   9.5.    Taxable supplies  
   9.10.   Meaning of supply  
   9.15.   Consideration  
   9.20.   Enterprises  
   9.25.   Supplies connected with Australia  
   9.30.   Supplies that are GST-free or input taxed  
   9.39.   Special rules relating to taxable supplies  
   9.40.   Liability for GST on taxable supplies  
   9.69.   Special rules relating to liability for GST on taxable  
   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  
   9.99.   Special rules relating to the amount of GST on taxable  

           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  
   11.25.  How much are the input tax credits for creditable  
   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  
   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  
   15.20.  How much are the input tax credits for creditable  
   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  
   17.99.  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  
   19.10.  Adjustment events  
   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  
   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  

           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  
   21.15.  Bad debts written off (creditable acquisitions)  
   21.20.  Recovering amounts previously written off (creditable  
   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  
   23.99.  Special rules relating to who is required to be registered or  

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

   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  
   25.50.  When you must apply for cancellation of registration  
   25.55.  When the Commissioner must cancel registration  
   25.60.  The date of effect of your cancellation  
   25.65.  Effect of backdating your cancellation of  
   25.99.  Special rules relating to cancellation of  

   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  
   27.25.  Revoking determinations of one month tax periods  
   27.30.  Tax periods determined by the Commissioner to take account of  
   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  
   27.40.  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  
   29.5.   Attributing the GST on your taxable supplies  
   29.10.  Attributing the input tax credits for your creditable  
   29.15.  Attributing the input tax credits for your creditable  
   29.20.  Attributing your adjustments  
   29.25.  Commissioner may determine particular attribution  
   29.39.  Special rules relating to attribution rules  
   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  
   29.70.  Tax invoices  
   29.75.  Adjustment notes  
   29.80.  Tax invoices and adjustment notes not required for low value  
   29.99.  Special rules relating to tax invoices and adjustment  

   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  
   31.10.  When GST returns must be given  
   31.15.  The form and contents of GST returns  
   31.20.  Additional GST returns  
   31.25.  Electronic lodgment of GST returns  
   31.30.  Signing GST returns  
   31.99.  Special rules relating to GST returns  

           Division 33--Payments of GST

   33.1.   What this Division is about  
   33.5.   When payments of net amounts must be made  
   33.10.  How payments of net amounts are made  
   33.15.  Payments of amounts of GST on importations  
   33.20.  Commissioner may extend time for payment  
   33.25.  Commissioner may bring forward payment date if you are about to  
   33.30.  Net amounts etc. a debt due to the Commonwealth  
   33.99.  Special rules relating to payments of GST  

           Division 35--Refunds

   35.1.   What this Division is about  
   35.5.   When refunds must be made  
   35.10.  How refunds are made  
   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  
   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  
   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.  Community care etc.  
   38.35.  Flexible care  
   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.  
   38.85.  Education courses  
   38.90.  Excursions or field trips  
   38.95.  Course materials  
   38.100. Supplies that are not GST-free  
   38.105. Accommodation at boarding schools etc.  
   38.110. Recognition of prior learning etc.  
   38.140. Child care—suppliers registered under the Childcare Rebate  
   38.145. Child care—eligible child care centres  
   38.150. Other child care  
   38.155. Supplies directly related to child care that is  
   38.185. Exports of goods  
   38.190. Supplies of things, other than goods or real property, for  
   38.220. Religious services  
   38.250. Nominal consideration etc.  
   38.255. Second-hand goods  
   38.270. Raffles and bingo conducted by charitable institutions  
   38.285. Water  
   38.290. Sewerage  
   38.295. Emptying of septic tanks  
   38.325. Supply of a going concern  
   38.355. Supplies of transport and related matters  
   38.385. Supplies of precious metals  
   38.415. Supplies through inwards duty free shops  
   38.445. Grants of freehold and similar interests by  
   38.475. Subdivided farm land  
   38.480. Farm land supplied for farming  
   38.505. Disabled veterans  
   38.510. Other disabled people  

           Division 40--Input taxed supplies

   40.1.   What this Division is about  
   40.5.   Financial supplies  
   40.35.  Residential rent  
   40.65.  Sales of residential premises  
   40.70.  Supplies of residential premises by way of long-term  
   40.100. Precious metals  
   40.130. School tuckshops and canteens  

   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  
   42.10.  Ship and aircraft stores  
   42.15.  Goods imported or purchased by overseas travellers  
            

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  
   48.5.   Approval of GST groups  
   48.10.  Membership requirements of a GST group  
   48.40.  Who is liable for GST  
   48.45.  Who is entitled to input tax credits  
   48.50.  Adjustments  
   48.55.  GST groups treated as single entities for certain  
   48.60.  GST returns  
   48.70.  Changing the membership etc. of GST groups  
   48.75.  Revoking the approval of GST groups  
   48.80.  Notification by representative members  
   48.85.  Date of effect of approvals and revocations  
   48.90.  Notification by the Commissioner  

           Division 51--GST joint ventures

   51.1.   What this Division is about  
   51.5.   Approval of GST joint ventures  
   51.10.  Participation requirements of a GST joint venture  
   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  
   51.55.  Payments of GST relating to GST joint ventures  
   51.60.  Refunds relating to GST joint ventures  
   51.70.  Changing the participants etc. of GST joint ventures  
   51.75.  Revoking the approval of GST joint ventures  
   51.80.  Notification by joint venture operators  
   51.85.  Date of effect of approvals and revocations  
   51.90.  Notification by the Commissioner  

           Division 54--GST branches

   54.1.   What this Division is about  
   54.5.   Registration of GST branches  
   54.10.  The date of effect of registration of a GST branch  
   54.15.  GST branch registration number  
   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  
   54.70.  When an entity must apply for cancellation of registration of a  
   54.75.  When the Commissioner must cancel registration of a GST  
   54.80.  The date of effect of cancellation of registration of a GST  
   54.85.  Application of Subdivision 25-B  
   54.90.  Effect on GST branches of cancelling the entity's  

           Division 57--Resident agents acting for non-residents

   57.1.   What this Division is about  
   57.5.   Who is liable for GST  
   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 60--Pre-establishment costs

   60.1.   What this Division is about  
   60.5.   Input tax credit for acquisitions and importations before  
   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  
   60.30.  Attributing the input tax credit for pre-establishment  
   60.35.  Application of Division 129  

   PART 4-2--SPECIAL RULES MAINLY ABOUT SUPPLIES AND ACQUISITIONS

           Division 66--Second-hand goods

   66.1.   What this Division is about  
   66.5.   Creditable acquisitions of second-hand goods  
   66.10.  Amounts of input tax credits for creditable acquisitions of  
   66.15.  Attributing input tax credits for creditable acquisitions of  
   66.20.  Returnable containers  

           Division 69--Non-deductible expenses

   69.1.   What this Division is about  
   69.5.   Non-deductible expenses do not give rise to creditable  
   69.10.  Amounts of input tax credits for creditable acquisitions or  

           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 72--Associates

   72.1.   What this Division is about  
   72.5.   Taxable supplies without consideration  
   72.10.  The value of taxable supplies without consideration  
   72.15.  Attributing the GST to tax periods  
   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  
   72.70.  The value of taxable supplies for inadequate  

           Division 75--Sale of freehold interests etc.

   75.1.   What this Division is about  
   75.5.   Choosing to apply the margin scheme  
   75.10.  The amount of GST on taxable supplies  
   75.15.  Subdivided land  
   75.20.  Supplies under a margin scheme do not give rise to creditable  
   75.25.  Adjustments relating to bad debts  

           Division 78--Insurance

   78.1.   What this Division is about  
   78.5.   Creditable acquisitions relating to settlements of insurance  
   78.10.  Amount of input tax credits relating to settlements of  
   78.15.  Acquisitions of goods by insurers in the course of settling  
   78.30.  Taxable supplies relating to settlements of insurance  
   78.35.  Payments of excess under insurance policies are not  
   78.40.  Effect of payments of excess under insurance policies on  
   78.45.  Supplies of goods to insurers in the course of settling  
   78.50.  Settlements of claims relating to non-creditable insurance  
   78.65.  Payments etc. to third parties by insurers  
   78.70.  Payments etc. to third parties by insured entities  
   78.80.  Net amounts  
   78.85.  GST returns  
   78.90.  Payments of GST  

           Division 81--Payments of taxes

   81.1.   What this Division is about  
   81.5.   Payments of taxes can constitute consideration  
   81.10.  Supplies need not be connected with Australia if the  

           Division 84--Offshore supplies other than goods or real property

   84.1.   What this Division is about  
   84.5.   Intangible supplies from offshore may be taxable  
   84.10.  "Reverse charge" on offshore intangible supplies  
   84.15.  Transfers etc. between branches of the same entity  

           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  
   87.10.  Commercial residential premises that are not predominantly for  
   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  
   90.10.  Value of taxable supplies—amalgamated company not registered  
   90.15.  Acquisitions not creditable—amalgamated company registered or  
   90.20.  Liability after amalgamation for GST on amalgamating company's  
   90.25.  Entitlement after amalgamation to input tax credits for  
   90.30.  Adjustments  
   90.35.  Amalgamating companies accounting on a cash basis  

           Division 93--Returnable containers

   93.1.   What this Division is about  
   93.5.   Creditable acquisitions of returnable containers  
   93.10.  How much are the input tax credits for creditable acquisitions  
   93.15.  Attributing creditable acquisitions of returnable  
   93.20.  Ownership of returnable containers  

           Division 96--Supplies partly connected with Australia

   96.1.   What this Division is about  
   96.5.   Supplies that are only partly connected with Australia  
   96.10.  The value of the taxable components of supplies that are only  

           Division 99--Deposits as security

   99.1.   What this Division is about  
   99.5.   Giving a deposit as security does not constitute  
   99.10.  Attributing the GST relating to deposits that are forfeited  

           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  
   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 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  
   111.15. Tax invoices relating to reimbursements  

   PART 4-3--SPECIAL RULES MAINLY ABOUT IMPORTATIONS

           Division 114--Importations without entry for home consumption

   114.1.  What this Division is about  
   114.5.  Importations without entry for home consumption  

           Division 117--Importations of goods that were exported for repair or renovation

   117.1.  What this Division is about  
   117.5.  Valuation of taxable importations of goods that were exported  
   117.10. The value of repairs and renovations  

   PART 4-4--SPECIAL RULES MAINLY ABOUT NET AMOUNTS AND ADJUSTMENTS

           Division 126--Gambling

   126.1.  What this Division is about  
   126.5.  Global accounting system for gambling supplies  
   126.10. Global GST amounts  
   126.15. Losses carried forward  
   126.20. Bad debts  
   126.25. Application of Subdivision 9-C  
   126.30. Gambling supplies do not give rise to creditable  
   126.32. Repayments of gambling losses are not consideration  
   126.33. Tax invoices not required for gambling supplies  
   126.35. Meaning of gambling supply and gambling event  

           Division 129--Changes in the extent of creditable purpose

   129.1.  What this Division is about  
   129.5.  Adjustments arising under this Division  
   129.10. Adjustments do not arise under this Division for acquisitions  
   129.20. Adjustment periods  
   129.25. Effect on adjustment periods of things being disposed of  
   129.40. Working out whether you have an adjustment  
   129.45. Gifts to gift-deductible entities  
   129.50. Creditable purpose  
   129.55. Meaning of apply  
   129.70. The amount of an increasing adjustment  
   129.75. The amount of a decreasing adjustment  
   129.80. Effect of adjustments under Division 19  
   129.90. Attributing your adjustments for changes in extent of  

           Division 132--Supplies of things acquired, imported or applied to make financial supplies

   132.1.  What this Division is about  
   132.5.  Decreasing adjustments for supplies of things acquired,  
   132.10. Attribution of adjustments under this Division  

           Division 135--Supplies of going concerns

   135.1.  What this Division is about  
   135.5.  Initial adjustments for supplies of going concerns  
   135.10. Later adjustments for supplies of going concerns  

           Division 138--Cessation of registration

   138.1.  What this Division is about  
   138.5.  Adjustments for cessation of registration  
   138.10. Attributing adjustments for cessation of  
   138.15. Ceasing to be registered—amounts not previously  
   138.20. Application of Division 129  

   PART 4-5--SPECIAL RULES MAINLY ABOUT REGISTRATION

           Division 144--Taxis

   144.1.  What this Division is about  
   144.5.  Requirement to register  

           Division 147--Representatives of incapacitated entities

   147.1.  What this Division is about  
   147.5.  Representatives are required to be registered  
   147.10. Cancellation of registration of a representative  
   147.15. Notice of cessation of representation  
   147.20. Adjustments  

   PART 4-6--SPECIAL RULES MAINLY ABOUT TAX PERIODS

           Division 153--Agents

   153.1.  What this Division is about  
   153.5.  Attributing the input tax credits for your creditable  
   153.10. Attributing your adjustments  
   153.15. Tax invoices  
   153.20. Adjustment notes  

           Division 156--Supplies and acquisitions made on a progressive or periodic basis

   156.1.  What this Division is about  
   156.5.  Attributing the GST on progressive or periodic  
   156.10. Attributing the input tax credits on progressive or periodic  
   156.15. Progressive or periodic supplies partly connected with  
   156.20. Application of Division 129 to progressive or periodic  
   156.25. Accounting on a cash basis  

           Division 159--Changing your accounting basis

   159.1.  What this Division is about  
   159.5.  Ceasing to account on a cash basis—amounts not previously  
   159.10. Ceasing to account on a cash basis—amounts partly  
   159.15. Ceasing to account on a cash basis—bad debts  
   159.20. Starting to account on a cash basis  
   159.25. Starting to account on a cash basis—bad debts  
   159.30. Entities ceasing to exist or coming into existence  

   PART 4-7--SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS

           Division 165--Anti-avoidance

   165.1.  What this Division is about  
   165.5.  When does this Division operate?  
   165.10. When does an entity get a GST benefit from a  
   165.15. Matters to be considered in determining purpose or  
   165.40. Commissioner may negate avoider's GST benefits  
   165.45. Commissioner may reduce an entity's net amount or GST to  
   165.50. GST or refund payable in accordance with declaration  
   165.55. Commissioner may disregard scheme in making  
   165.60. One declaration may cover several tax periods and  
   165.65. Commissioner must give copy of declaration to entity  
   165.80. Penalty  

           Division 168--Tourist refund scheme

   168.1.  What this Division is about  
   168.5.  Tourist refund scheme  

           Division 171--Customs security etc. given on taxable importations

   171.1.  What this Division is about  
   171.5.  Security or undertaking given under section 162 or 162A of the  
            

CHAPTER 5--Miscellaneous
            

   PART 5-1--MISCELLANEOUS

           Division 177--Miscellaneous

   177.1.   
   177.3.  Acquisitions from State or Territory bodies where GST liability  
   177.5.  Cancellation of exemptions from GST  
   177.10. Ministerial determinations  
   177.15. Regulations  
            

CHAPTER 6--Interpreting this Act
            

   PART 6-1--RULES FOR INTERPRETING THIS ACT

           Division 182--Rules for interpreting this Act

   182.1.  What forms part of this Act  
   182.5.  What does not form part of this Act  
   182.10. Explanatory sections, and their role in interpreting this  
   182.15. Schedules 1 and 2  

   PART 6-2--MEANING OF SOME IMPORTANT CONCEPTS

           Division 184--Meaning of entity

   184.1.  Entities  

           Division 186--Meaning of approved form

   186.1.  Approved forms  

           Division 188--Meaning of annual turnover

   188.1.  What this Division is about  
   188.5.  Explanation of the turnover thresholds  
   188.10. Whether your annual turnover meets, or does not exceed, a  
   188.15. Current annual turnover  
   188.20. Projected annual turnover  
   188.25. Transfer of capital assets, and termination etc. of  
   188.30. The value of non-taxable supplies  

           Division 190--90% owned groups of companies

   190.1.  90% owned groups  
   190.5.  When a company has at least a 90% stake in another  

   PART 6-3--DICTIONARY

           Division 195--Dictionary

   195.1.  Dictionary