Goods and Services Tax (General) Regulations
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
Part II REGISTRATION
3 Group registration
4 Eligibility to register as group
5 Input tax claim by members of group
6 Termination of group registration
7 Divisional registration
8 Cancellation of registration
9 Representation of club, association, society, management corporation or organisation
Part III TAX INVOICES AND OTHER INVOICES
10 Obligation to provide tax invoice
11 Contents of tax invoice
12 Change of rate and credit notes
13 Simplified invoices
13A Other invoices
13B Inclusion of certain details in invoices
14 General
Part IV TIME OF SUPPLY
15 Supplies of goods and services excluded from section 11B(3) of Act
15A Supplies of distantly taxable goods and services excluded from section 11C(4) of Act
16 Licence, tenancy and lease
17 (Deleted)
18 (Deleted)
19 (Deleted)
20 Continuous supplies of services
21 (Deleted)
22 (Deleted)
23 General
Part IVA PLACE WHERE RECIPIENT OF SEVENTH SCHEDULE SUPPLY BELONGS
24 Place where recipient of Seventh Schedule supply of remote services belongs
Part V INPUT TAX AND PARTIAL EXEMPTION
25 Definitions and longer periods
26 Disallowance of input tax
27 Disallowance of input tax relating to motor car
28 De minimis rule
29 Attribution of input tax to taxable supplies
30 Use of other methods
31 Attribution of input tax to foreign and bonded warehouse supplies
32 Attribution of input tax on self-supplies
33 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies
34 Non-applicability to certain businesses
35 Non-applicability where other exempt supplies are made
36 Adjustment of attribution
37 Adjustment of input tax deducted
38 Adjustment of input tax deemed deducted
39 Adjustment of input tax incurred
40 Exceptional claims for tax relief
41 Input tax for land to be used for making exempt supplies
41A Input tax deemed incurred in relation to insurance cash payments
Part VI REMISSION AND DEFERRED PAYMENT
42 Remission for goods lost, damaged or destroyed
42A Repayment of tax to persons in business overseas
42B Claim for input tax on import of processed goods
43 Petroleum products removed from customs control
44 Goods removed from bonded warehouse by persons approved under Major Exporter Scheme or Third Party Logistics Company Scheme
45 Major exporter scheme
45A Approved Third Party Logistics Company Scheme
45B Approved Marine Fuel Trader Scheme
45C Approved import tax suspension scheme
45D Import Goods and Services Tax Deferment Scheme
46 Approved contract manufacturer and trader scheme
46A Approved refiner and consolidator scheme
Part VIA CREDIT IN RESPECT OF TAX FOR REGISTERED (SEVENTH SCHEDULE — PAY ONLY) PERSONS
46B Definitions of this Part
46C Application of this Part
46D Entitlement of registered (Seventh Schedule — pay only) person to credit
46E Making claim to Comptroller
46F Evidence required to support claim
46G Records to be kept
46H Preservation of documents and records and duty to produce
46I Repayment of credit
Part VIB CREDIT FOR REIMBURSEMENT OF TAX CHARGED UNDER SECTION 8(1A) OF ACT
46J Definitions of this Part
46K Application of this Part
46L Entitlement of taxable person to credit
46M Making claim to Comptroller
46N Evidence required to support claim
46O Records to be kept
46P Preservation of documents and records and duty to produce
46Q Repayment of credit
Part VII TOURIST REFUND SCHEME
Division 1 — General
47 Definitions of this Part
48 Tourist refund scheme
Division 2 — Refund to tourist
49 Meaning of tourist
50 Conditions for refund to tourist
50A Obligations of tourist upon approval of refund
50B Revocation of approval and recovery of refund made as tax due
Division 3 — Refund to taxable person
50C Conditions for refund to taxable person, etc.
Division 4 — Approvals and appointments of persons in relation to electronic approvals of refunds to tourists
50D Prohibition against representations as being approved independent retailer, etc.
50E Approved central refund agencies and approved independent retailers
50F Approved central refund counter operators
Division 5 — Repealed
51 (Deleted)
51A (Deleted)
Part VIII RETURNS, PAYMENTS AND NOTICES
52 Furnishing of returns
53 Submission of returns through electronic service
54 (Deleted)
55 Power to direct production of documents
56 Preservation of returns
57 Power to direct keeping and preserving of records in electronic form
58 Statement for sale in satisfaction of debt
58A Statement for supply (other than by way of sale) in satisfaction of debt
59 Tax to be accounted for on returns and payment of tax
60 Estimation of output tax
61 Claim for input tax
62 Failure to comply with notices or submit returns
63 Time for payment of refund
64 Interest on late payment
65 Interest less than $10 not payable
66 Correction of errors
Part VIIIA CUSTOMER ACCOUNTING
66A Relevant supplies of goods or services
66B Excepted supplies of goods
66C Prescribed threshold
66D Changes in value of relevant supply of goods or services
Part IX CASH ACCOUNTING
67 Definitions of this Part
68 Cash accounting scheme
69 Admission to scheme
70 Commencement and expiry of scheme
71 Supplies before expiry
72 Insolvency of approved person
73 Death, bankruptcy, incapacity and cessation of business
74 Revocation of approval
75 Accounting while in scheme
76 Saving for Government
Part X DISPLAY OF PRICES
77 Price to include tax
78 Exemption
79 Tax shown on receipt
Part XI MARGIN SCHEME
80 Relief for certain goods
81 Application for relief
Part XII BAD DEBT RELIEF
82 Definitions of this Part
83 Bad debt relief
84 Making claim to Comptroller
85 Evidence required to support claim
86 Records to be kept
87 Preservation of documents and records and duty to produce
88 Attribution of payments
89 Repayment of refund
90 Writing off debts
Part XIIA REVERSE CHARGE ADJUSTMENTS
90A Definitions of this Part
90B Adjustment for reverse charge supply
90C Making claim to Comptroller
90D Evidence required to support claim
90E Records to be kept for claim
90F Preservation of documents and records and duty to produce
90G Reversal of adjustment made under claim
90H Attribution of payments
90I Consideration not paid
Part XIII BETTING AND GAMING
91 Consideration of betting and gaming transactions
91A Value of betting and gaming transactions
91B Tax chargeable on betting and gaming transactions
Division 2 — Casinos
Sub-division 1 — Definitions
92 Definitions
Sub-division 2 — Registration
92A Divisional registration
Sub-division 3 — Tax on gaming supplies
92B Application
92C Gaming supplies
92D Time of gaming supplies
92E Computation of tax chargeable on gaming supplies
92F Carry forward of negative gaming supply
92G Disallowance of input tax in respect of non-monetary prize
Part XIIIA VOUCHERS
93A Application of Part
93B Supply of vouchers by issuer
93C Redemption of voucher
93D Unredeemed balance of vouchers
93E Election for different treatment
93F Supply of vouchers by intermediary
Part XIV WAREHOUSING REGIME
94 Application for licence
95 Furnishing of security
96 Period of licence
97 Maintenance of warehouse
98 Types of goods stored
98A Permitted activities in bonded warehouse
99 Manner of storage
100 Records, returns and permits
101 Destruction of goods
102 Revocation or suspension of licence
103 Licence fees
Part XIVA WAREHOUSING (CONTAINER FREIGHT) REGIME
103A Definition of this Part
103B Application for container freight warehouse licence
103C Furnishing of security
103D Period of licence
103E Security of warehouse
103F Use of container freight warehouse
103G Manner of storage
103H Records of movements and contents of container
103I Destruction of goods
103J Revocation
103K Licence fees
Part XV GENERAL
104 Acquirer of land to account for tax
104A Acquisition by real estate investment trust
105 Zero-rating of goods to be exported
105A Zero-rating of supply of goods to be hand-carried for export
106 Zero-rating of supply of certain tools, machinery and prototypes
106A Zero-rating of supplies to approved marine customers
106B Specialised Warehouses Scheme
107 Distress
108 Offences
Legislative History