Part 1
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Commonwealth legislation
The A New Tax System (GST) Regulations 2019 flesh out how Australia's GST works in practice — setting registration thresholds, defining GST-free supplies, specifying rules for financial supplies and reduced input tax credits, enabling deferred GST on imports, and detailing the tourist refund scheme and GST grouping/joint venture rules.
It matters to importers, banks and insurers, retailers and tourists, aged care providers, and any business or adviser needing to apply or claim GST correctly under the GST Act.
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Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in A New Tax System (Goods and Services Tax) Regulations 2019.
This instrument is the A New Tax System (Goods and Services Tax) Regulations 2019.
(1) Subject to subsection (2), this instrument is made under the A New Tax System (Goods and Services Tax) Act 1999. (2) Part 7‑2 is made under the A New Tax System (Goods and Services Tax Transition) Act 1999.
Chapter 2—The basic rules
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the A New Tax System (Goods and Services Tax) Regulations 2019.
(1) Subject to subsection (2), this instrument is made under the A New Tax System (Goods and Services Tax) Act 1999. (2) Part 7‑2 is made under the A New Tax System (Goods and Services Tax Transition) Act 1999.
Chapter 2—The basic rules
Chapter 1—Introduction
This instrument is the A New Tax System (Goods and Services Tax) Regulations 2019.
(1) Subject to subsection (2), this instrument is made under the A New Tax System (Goods and Services Tax) Act 1999. (2) Part 7‑2 is made under the A New Tax System (Goods and Services Tax Transition) Act 1999.
Chapter 2—The basic rules
For the purposes of paragraph 23‑15(1)(b) of the Act, the amount of $75,000 is specified.
For the purposes of paragraph 23‑15(2)(b) of the Act, the amount of $150,000 is specified.
For the purposes of subsection 29‑80(1) of the Act, the amount of $75 is specified.
For the purposes of subsection 29‑80(2) of the Act, the amount of $75 is specified.
The object of this Division is to provide for the deferral of payments of amounts of assessed GST on taxable importations.
For the purposes of paragraph 33‑15(1)(b) of the Act, amounts of assessed GST on taxable importations are to be paid in accordance with section 33‑15.01B of this instrument if both of the following requirements are met: (a) GST returns in relation to the importer are lodged with the Commissioner in the approved form; (b) either: (i) the goods in question are entered for home consumption (within the meaning of the Customs Act 1901) by computer and the importer is an approved entity at the time of the taxable importation; or (ii) the goods in question are taken to have been entered for home consumption for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 under subsection 105D(2) of the Customs Act 1901 and the importer is an approved entity at that time.
(1) An amount of assessed GST on a taxable importation that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose. (2) Amounts of assessed GST must be paid by electronic payment.
An entity may apply to the Commissioner in the approved form for approval to make deferred payments of assessed GST on taxable importations.
(1) The Commissioner must, in writing, approve an application by an entity if the Commissioner is satisfied that: (a) the entity is registered under Part 2‑5 of the Act; and (b) the entity has an ABN; and (c) if the entity is an individual—the entity is not an undischarged bankrupt; and (d) the tax period applying to the entity is each individual month; and (e) if the entity is a member (but not the representative member) of a GST group—the representative member of the group is an approved entity; and (f) the entity will be able to meet the requirements in sections 33‑15.01A and 33‑15.01B; and (g) the bank guarantee (if any) required under section 33‑15.04 has been provided; and (h) it would not be appropriate to refuse the application under subsection (2), (3) or (4) of this section. (2) The Commissioner may refuse the application if the entity is a Chapter 5 body corporate (within the meaning of section 9 of the Corporations Act 2001). (3) The Commissioner may refuse the application if, in the period of 3 years before the date of the application: (a) the entity; or (b) if the entity is not an individual—an individual who is relevant to the entity’s application; has been convicted by a court, whether in Australia or in another country, of an offence in relation to taxation requirements, customs requirements, the misdescription of goods, trade practices, fair trading or the defrauding of a government.
Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.
(4) The Commissioner may refuse the application if the entity, or any of its related entities, has: (a) an outstanding tax‑related liability (within the meaning of section 995‑1 of the Income Tax Assessment Act 1997); or (b) a return outstanding under a taxation law.
(1) If: (a) an entity applies for approval; and (b) a previous approval of the entity has been revoked under section 33‑15.08 of this instrument or regulation 33‑15.08 of the A New Tax System (Goods and Services Tax) Regulations 1999; the Commissioner may require the entity to provide a bank guarantee in relation to the payment of deferred payments of assessed GST on taxable importations. (2) The guarantee must provide that, if an amount of assessed GST on taxable importations is not paid to the Commissioner on or before the day mentioned in subsection 33‑15.01B(1), the bank will pay to the Commissioner the lesser of: (a) the overdue amount; and (b) the guarantee amount worked out under subsection (3) of this section. (3) The guarantee amount is 1.5 times the highest monthly amount of assessed GST on taxable importations that was payable by the entity: (a) in the 12 months before the application mentioned in paragraph (1)(a) was made; or (b) if no monthly amounts of assessed GST on taxable importations were payable in that 12 months—in the 12 months before the previous approval was revoked.
(1) If the Commissioner approves an entity’s application, the Commissioner must give the entity written notice of the approval. (2) The approval takes effect on the day specified in the approval. (3) If the Commissioner refuses an entity’s application, the Commissioner must give the entity written notice of the refusal. (4) The notice must: (a) state the reasons for the refusal; and (b) state that the entity has a right under section 33‑15.09 to object against the decision.
(1) The Commissioner may, in writing, revoke an entity’s approval if the Commissioner is satisfied that: (a) the entity has failed to meet a requirement in section 33‑15.01A or 33‑15.01B; or (b) the entity no longer meets the requirements for approval in section 33‑15.03; or (c) the bank guarantee (if any) provided by the entity under section 33‑15.04 has lapsed; or (d) the entity is liable to pay general interest charge on an amount; or (e) the entity is being prosecuted for, or has been convicted of, an offence under Part III of the Taxation Administration Act 1953. (2) The revocation takes effect on the day specified in the revocation. (3) If the Commissioner revokes an entity’s approval, the Commissioner must give the entity written notice of the revocation. (4) The notice must: (a) state the reasons for the revocation; and (b) state that the entity has a right under section 33‑15.09 to object against the decision.
An entity that is dissatisfied with a decision of the Commissioner to: (a) refuse an application by the entity under section 33‑15.03; or (b) require the entity to provide a bank guarantee under section 33‑15.04; or (c) revoke an approval of the entity under section 33‑15.08; may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
Chapter 3—The exemptions
(1) For the purposes of paragraph 38‑3(1)(e) of the Act, food additives other than exempt food additives are specified. (2) Each of the following is an exempt food additive: (a) a food additive which, at the time of supply is packaged and marketed for retail sale; (b) a food additive which, at the time of supply: (i) has a measurable nutritional value; and (ii) is supplied for use solely or predominantly in the composition of food; and (iii) is essential to the composition of that food.
For the purposes of subsection 38‑3(2) of the Act, section 38‑3 of the Act does not apply to a supply of a beverage that: (a) is specified in the third column (which is headed “Beverages”) of the table in clause 1 of Schedule 2 to the Act; and (b) apart from this section, would not be GST‑free; and (c) is supplied on premises from a vending machine for consumption on the premises.
For the purposes of paragraph 38‑7(2)(a) of the Act, clause 1.2.9 (except paragraphs (e), (f) and (g) of that clause) of Schedule 1 to the Health Insurance (General Medical Services Table) Regulations 2021 is prescribed.
(1) For the purposes of paragraphs 38‑25(1)(a), 38‑25(2)(b) and 38‑25(3)(b) of the Act, a service covered by a provision of Division 8 of the aged care service list is specified to the extent that the supplier of the service does not charge the person to whom the service is supplied a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) for the service. (2) For the purposes of paragraph 38‑25(3)(c) of the Act, the following provisions of the aged care service list are specified: (a) item 2 in the table in section 8‑150; (b) item 3 in the table in section 8‑150; (c) paragraphs (a), (b) and (c) of column 2 of item 5 in the table in section 8‑150; (d) paragraph (a) of column 2 of item 6 in the table in section 8‑150; (e) item 4 in the table in section 8‑155.
For the purposes of paragraph 38‑30(3)(b) of the Act, the provisions of the aged care service list specified in paragraphs 38‑25.01(2)(a) to (d) are specified.
(1) For the purposes of paragraph 38‑45(1)(a) of the Act, supplies of the medical aids and appliances mentioned in the following table are specified.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Medical aids and appliances</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Category</span></p></td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Medical aid or appliance</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:45.7%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Advanced wound care</span></p></td><td style="width:45.72%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) alginate; and</span></p><p class="Tablea"><span>(b) hydro colloids; and</span></p><p class="Tablea"><span>(c) hydro gel; and</span></p><p class="Tablea"><span>(d) polyurethane film; and</span></p><p class="Tablea"><span>(e) polyurethane foam</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Communication aids for people with disabilities</span></p></td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) tracheostomy appliances and accessories; and</span></p><p class="Tablea"><span>(b) laryngotomy appliances and accessories</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Continence</span></p></td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>skin bond</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Daily living for people with disabilities</span></p></td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) artificial ears; and</span></p><p class="Tablea"><span>(b) nose prostheses</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Hearing/speech</span></p></td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>hearing loops</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right
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