Australian GST Act definition

Australian GST Act means the Australian A New Tax System (Goods and Services Tax) Xxx 0000 (Cth).
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Australian GST Act means the A New Tax System (Goods and Services Tax) Act 1999 (Cth) as amended from ti e to time.
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Australian GST Act means A New Tax System (Goods and Services Tax) Act 1999 of Australia.
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Examples of Australian GST Act in a sentence

  • The use of the words 'notifying' in the definition of 'invoice' and 'issued' in the attribution rules under the Australian GST Act more typically reflect the commercial invoice environment.

  • In this clause, an expression within a pair of asterisks means the same as in the Australian GST Act.

  • The general theme of a 'supply for consideration' is as much a cornerstone of the value added tax ('VAT') and GST regimes in the United Kingdom ('UK'), New Zealand and Canada as it is under the Australian GST Act.

  • Therefore, it is appropriate to rely upon the following ruling in Australia, albeit under the similar legislation to GST Act of India.The issue of donations and applicability of GST has been decided in Goods and Services Tax Ruling- GSTR 2012/2 under the Australian GST Act.

  • Connected: Section 9-25 of the Australian GST Act indicates when a supply is connected with Australia.

  • The Australian GST Act does not contain any similar provision to subsection 5(6D), which was added in New Zealand in response to some of the cases considered in this Ruling.

  • See e.g. Australia (see subsection 11–15(3) and Division 84 of the Australian GST Act 1999), Canada (see Secs.

  • Office of Parliamentary Counsel, 2021: 86) If the supply meets the definition above, the supply will be zero-rated in accordance with Section 38- 20 of the Australian GST Act, unless the supply made in the hospital meets the requirements established in Section 38-7(2) as discussed under 3.6.1 of this paper.

  • Further, the Appellant would like to point out that similar provisions of law are prevalent in the statutes governing in other countries like Australia or EU, and therefore, reliance is placed on the following foreign case laws dealing with similar issues:-^ > Section 9-5 of the Australian GST Act sets out the criteria for making a taxable supply.

  • To summarise, if medical expenditure is incurred within Australia to an eligible person in respect of hospital treatment, hospital substitute treatment, or is prescribed by regulation, the service and hence expenditure will constitute a Medicare Benefit under Part II of the Health Insurance Act 1973 and will, therefore, be zero-rated in accordance with the Australian GST Act.


More Definitions of Australian GST Act

Australian GST Act means the Australian A New Tax System (Goods and Services Tax) Act 1999 (Cth).
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Related to Australian GST Act

  • GST Act means A New Tax System (Goods and Services Tax) Xxx 0000 (Cth).

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Australian Corporations Act means the Corporations Xxx 0000 (Cth) of Australia.

  • VAT Act means the Value Added Tax Act, No 89 of 1991, as may be amended from time to time.

  • Australian Consumer Law means the law as set out in Schedule 2 of the Competition and Consumer Act 2010 (Cth).

  • Cayman Companies Act means the Companies Act (as revised) of the Cayman Islands.

  • UK Data Protection Legislation means all applicable data protection and privacy legislation in force from time to time in the UK including the UK GDPR; the Data Protection Act 2018; the Privacy and Electronic Communications Directive 2002/58/EC (as updated by Directive 2009/136/EC) and the Privacy and Electronic Communications Regulations 2003 (SI 2003/2426) as amended.

  • Goods and Services Tax or “GST” means the goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A);

  • GST Legislation means A New Tax System (Goods and Services Tax) Xxx 0000 (Cth) and any related tax imposition act (whether imposing tax as a duty of customs excise or otherwise) and includes any legislation which is enacted to validate recapture or recoup the tax imposed by any of such acts.

  • Malaysia means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia and in accordance with international law as an area over which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;

  • provincial legislation means legislation contemplated in section 10 of the Act promulgated by the Province;

  • Australian Government rebate means the private health insurance rebate that helps reduce the cost of health insurance. The rebate you are entitled to depends on your income and age and is indexed annually by the Australian Government.

  • UK CRR means Regulation (EU) No. 575/2013 on prudential requirements for credit institutions and investment firms of the European Parliament and of the Council of 26 June 2013, as amended or supplemented from time to time, as it forms part of domestic law in the UK by virtue of the EUWA.

  • Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 1, 1992 and came into force on November 1, 1993), as amended from time to time.

  • Canada means the ten provinces of Canada, the Yukon Territory, the Districts and Islands comprising the Northwest Territories of Canada and Nunavut.

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • European Data Protection Laws means the EU General Data Protection Regulation 2016/679 (“GDPR”) and data protection laws of the European Economic Area (“EEA”) and their member states and the FADP.

  • UK Bail-in Legislation means Part I of the United Kingdom Banking Act 2009 and any other law or regulation applicable in the United Kingdom relating to the resolution of unsound or failing banks, investment firms or other financial institutions or their affiliates (otherwise than through liquidation, administration or other insolvency proceedings).

  • Australian Dollars means the lawful currency of Australia.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • GST legislations means ‘any or all of the following legislations as may be applicable to the CONTRACTOR and OIL:

  • IT Act means the (Indian) Income-tax Act, 1961, as may be amended or supplemented from time to time together (including any successor provisions or re- enactments thereof) with all applicable bye-laws, rules, regulations, circulars, guidelines, notifications, orders, ordinances, policies, directions and the like issued thereunder, as may be amended or modified from time to time.

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.

  • the United Kingdom means Great Britain and Northern Ireland;

  • Data Protection Legislation means the Data Protection Act 1998 and all applicable laws and regulations relating to processing of personal data and privacy, including where applicable the guidance and codes of practice issued by the Information Commissioner or relevant Government department in relation to such legislation;

  • Singapore means the Republic of Singapore and, when used in a geographical sense, includes its land territory, internal waters and territorial sea, as well as any maritime area situated beyond the territorial sea which has been or might in the future be designated under its national law, in accordance with international law, as an area within which Singapore may exercise sovereign rights or jurisdiction with regards to the sea, the sea-bed, the subsoil and the natural resources;