A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)

A New Tax System (Goods and Services Tax) Regulations 2019 made under the

A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax Transition) Act 1999

Compilation No. 4

Compilation date: 1 July 2023

Includes amendments up to: Act No. 29, 2023

Registered: 8 July 2023

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Regulations 2019 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.