GST Resources
Note: The first section of this page provides links to the Austlii database. Links to the official Federal Register of Legislation database are included in the last section. I have placed the Austlii links first as that database appears more complete and up-to-date. It is also easier to navigate on a mobile device. This page also includes links to Australian Taxation Office resources.
Key Legislation & Regulations
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GST Act
A New Tax System (Goods and Services) Tax Act 1999
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GST Assessents
Short cut to Division 155 in Schedule 1 of the Tax Admin Act.
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GST Regulations
A New Tax System (Goods and Services Tax) Regulations 2019
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GST Withholding
Short cut to section 14-250 in Schedule 1 of the Tax Admin Act.
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Tax Admin Act
Taxation Administration Act 1953.
ATO Resources
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Guidance Products
ATO Public rulings, Interpretative Decisions and Practice Statements
Federal Register of Legislation Links
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GST Act
A New Tax System (Goods and Services) Tax Act 1999
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GST Assessents
Short cut to Division 155 in Schedule 1 of the Tax Admin Act.
-
GST Regulations
A New Tax System (Goods and Services Tax) Regulations 2019
Note: Missing from database, hence Austlii link.
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GST Withholding
Short cut to section 14-250 in Schedule 1 of the Tax Admin Act.
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Tax Admin Act
Taxation Administration Act 1953.