Goods and Services Tax (General) Regulations

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data-bind="click: onPrintToWordClick">Print - Word</button> </div> </div> <div class="print-filter"> <div id="message"></div> <div id="contents" class="filter"><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="root-." id="chkRoot" /> <label for="chkRoot">Goods and Services Tax (General) Regulations<br /></span></p><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="toc-." id="tocCheck" /> <label for="tocCheck">Table of Contents</label></p><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="13597e91-567e-451c-af7e-670e48300309" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1I-" id="PartID_13597e91-567e-451c-af7e-670e48300309" /> <label for="PartID_13597e91-567e-451c-af7e-670e48300309"><b>Part I PRELIMINARY</b></label></p><div class="showText_13597e91-567e-451c-af7e-670e48300309" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr1-" class="form-check-input childID" data-id="13597e91-567e-451c-af7e-670e48300309" data-id2="" id="chkf7288fd5-f586-4c25-831b-27f21f57f5a6" /> <label for="chkf7288fd5-f586-4c25-831b-27f21f57f5a6">1 Citation</label></div></blockquote></div><div class="showText_13597e91-567e-451c-af7e-670e48300309" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr2-" class="form-check-input childID" data-id="13597e91-567e-451c-af7e-670e48300309" data-id2="" id="chk894abc93-87ec-4737-84e2-6b394f95c664" /> <label for="chk894abc93-87ec-4737-84e2-6b394f95c664">2 Definitions</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1II-" id="PartID_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" /> <label for="PartID_8c3cedc9-7ebe-4c86-abef-b368a25e29ce"><b>Part II REGISTRATION</b></label></p><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr3-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chk12994444-f26e-4a60-bda2-740f641c7417" /> <label for="chk12994444-f26e-4a60-bda2-740f641c7417">3 Group registration</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr4-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chk9e3b7776-6321-4d14-adb3-b42fa7a2b738" /> <label for="chk9e3b7776-6321-4d14-adb3-b42fa7a2b738">4 Eligibility to register as group</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr5-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chk0367e7b5-3bae-4e7b-8d88-666190c7a8a6" /> <label for="chk0367e7b5-3bae-4e7b-8d88-666190c7a8a6">5 Input tax claim by members of group</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr6-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chkdfcad384-86d1-4a1b-92d9-58f929390cbe" /> <label for="chkdfcad384-86d1-4a1b-92d9-58f929390cbe">6 Termination of group registration</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr7-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chk11a32b4b-22cd-4767-9a5d-c06b7cadcfa1" /> <label for="chk11a32b4b-22cd-4767-9a5d-c06b7cadcfa1">7 Divisional registration</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr8-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chk8bd4217e-7701-4b4d-86e7-4a0f66255066" /> <label for="chk8bd4217e-7701-4b4d-86e7-4a0f66255066">8 Cancellation of registration</label></div></blockquote></div><div class="showText_8c3cedc9-7ebe-4c86-abef-b368a25e29ce" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr9-" class="form-check-input childID" data-id="8c3cedc9-7ebe-4c86-abef-b368a25e29ce" data-id2="" id="chkf64b433c-c092-4116-aab4-0b1a877ab592" /> <label for="chkf64b433c-c092-4116-aab4-0b1a877ab592">9 Representation of club, association, society, management corporation or organisation</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1III-" id="PartID_f6af5a51-1661-403a-a390-5764de0c7f01" /> <label for="PartID_f6af5a51-1661-403a-a390-5764de0c7f01"><b>Part III TAX INVOICES AND OTHER INVOICES</b></label></p><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr10-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chk68ff8af6-ffb7-4838-8e84-a9476cdb917d" /> <label for="chk68ff8af6-ffb7-4838-8e84-a9476cdb917d">10 Obligation to provide tax invoice</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr11-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chked1bf6cf-7576-497a-ab26-bb42345c472a" /> <label for="chked1bf6cf-7576-497a-ab26-bb42345c472a">11 Contents of tax invoice</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr12-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chkf00a2d77-70e0-440a-885f-76b818d8f912" /> <label for="chkf00a2d77-70e0-440a-885f-76b818d8f912">12 Change of rate and credit notes</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr13-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chk3dc222ba-cc23-4923-b550-9ed647decc09" /> <label for="chk3dc222ba-cc23-4923-b550-9ed647decc09">13 Simplified invoices</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr13A-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chk99aabea6-6243-4af6-9f0a-992c57f561d3" /> <label for="chk99aabea6-6243-4af6-9f0a-992c57f561d3">13A Other invoices</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr13B-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chkbe4384c2-119f-46d0-8aa8-f69a42d82886" /> <label for="chkbe4384c2-119f-46d0-8aa8-f69a42d82886">13B Inclusion of certain details in invoices</label></div></blockquote></div><div class="showText_f6af5a51-1661-403a-a390-5764de0c7f01" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr14-" class="form-check-input childID" data-id="f6af5a51-1661-403a-a390-5764de0c7f01" data-id2="" id="chkf79d2ccd-a8bf-40ab-ae3b-8428b59093e6" /> <label for="chkf79d2ccd-a8bf-40ab-ae3b-8428b59093e6">14 General</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1IV-" id="PartID_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" /> <label for="PartID_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab"><b>Part IV TIME OF SUPPLY</b></label></p><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr15-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chkaeda75ba-a078-45f2-b7f1-f168425d4922" /> <label for="chkaeda75ba-a078-45f2-b7f1-f168425d4922">15 Supplies of goods and services excluded from section 11B(3) of Act</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr15A-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk03c2ca9f-23f4-4b33-8cba-a5ffde3ecfb0" /> <label for="chk03c2ca9f-23f4-4b33-8cba-a5ffde3ecfb0">15A Supplies of distantly taxable goods and services excluded from section 11C(4) of Act</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr16-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chkb7b4973c-356c-4713-a684-d66d8d3fa283" /> <label for="chkb7b4973c-356c-4713-a684-d66d8d3fa283">16 Licence, tenancy and lease</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr17-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk6fe6c573-fbd8-498c-9bc1-20f01298e9c8" /> <label for="chk6fe6c573-fbd8-498c-9bc1-20f01298e9c8">17 (Deleted)</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr18-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk52104241-f2a7-4926-ba89-ced8e58b1dec" /> <label for="chk52104241-f2a7-4926-ba89-ced8e58b1dec">18 (Deleted)</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr19-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk12390281-4848-496f-a4a7-876438ce9f51" /> <label for="chk12390281-4848-496f-a4a7-876438ce9f51">19 (Deleted)</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr20-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk5ee7aed8-20b5-4356-827f-7710c41652bb" /> <label for="chk5ee7aed8-20b5-4356-827f-7710c41652bb">20 Continuous supplies of services</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr21-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk36a2cd72-dc6c-4870-9989-70ad763d981f" /> <label for="chk36a2cd72-dc6c-4870-9989-70ad763d981f">21 (Deleted)</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr22-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chk31f973a8-1252-4b1f-8f9c-c703aec296a8" /> <label for="chk31f973a8-1252-4b1f-8f9c-c703aec296a8">22 (Deleted)</label></div></blockquote></div><div class="showText_9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr23-" class="form-check-input childID" data-id="9a0e0dcf-e6f2-41b5-ac4e-72d66584d0ab" data-id2="" id="chke6043705-5dd0-4294-b39e-bafd7912f7d1" /> <label for="chke6043705-5dd0-4294-b39e-bafd7912f7d1">23 General</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="03de911f-976a-4d8b-a6a7-d6421554813b" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1IVA-" id="PartID_03de911f-976a-4d8b-a6a7-d6421554813b" /> <label for="PartID_03de911f-976a-4d8b-a6a7-d6421554813b"><b>Part IVA PLACE WHERE RECIPIENT OF SEVENTH SCHEDULE SUPPLY BELONGS</b></label></p><div class="showText_03de911f-976a-4d8b-a6a7-d6421554813b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr24-" class="form-check-input childID" data-id="03de911f-976a-4d8b-a6a7-d6421554813b" data-id2="" id="chk5ee52f61-36b4-4eb9-bb14-7e82dcce0446" /> <label for="chk5ee52f61-36b4-4eb9-bb14-7e82dcce0446">24 Place where recipient of Seventh Schedule supply of remote services belongs</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1V-" id="PartID_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" /> <label for="PartID_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6"><b>Part V INPUT TAX AND PARTIAL EXEMPTION</b></label></p><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr25-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk94b9364f-45a4-4e3e-a386-f3afa68d2808" /> <label for="chk94b9364f-45a4-4e3e-a386-f3afa68d2808">25 Definitions and longer periods</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr26-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chkdd8df44e-0fe3-44f3-82b0-7cc9ab30e9ef" /> <label for="chkdd8df44e-0fe3-44f3-82b0-7cc9ab30e9ef">26 Disallowance of input tax</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr27-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chkd28edaec-39fd-48d0-b137-f0189cf5bc88" /> <label for="chkd28edaec-39fd-48d0-b137-f0189cf5bc88">27 Disallowance of input tax relating to motor car</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr28-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chkd7368a60-e58d-4177-9119-551e86422250" /> <label for="chkd7368a60-e58d-4177-9119-551e86422250">28 De minimis rule</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr29-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk1a7aa7f6-a6f6-4d94-8dcf-6658217b6575" /> <label for="chk1a7aa7f6-a6f6-4d94-8dcf-6658217b6575">29 Attribution of input tax to taxable supplies</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr30-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk094ddfa5-795c-46da-8d2d-77b2e4a2feed" /> <label for="chk094ddfa5-795c-46da-8d2d-77b2e4a2feed">30 Use of other methods</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr31-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk2c33f1ab-6737-444d-9010-bf890ef945b8" /> <label for="chk2c33f1ab-6737-444d-9010-bf890ef945b8">31 Attribution of input tax to foreign and bonded warehouse supplies</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr32-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk4f4fafd9-b459-415b-87cb-75828623c7b3" /> <label for="chk4f4fafd9-b459-415b-87cb-75828623c7b3">32 Attribution of input tax on self-supplies</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr33-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chka7b6f0e2-7e12-4973-b60a-10986904e2a2" /> <label for="chka7b6f0e2-7e12-4973-b60a-10986904e2a2">33 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr34-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chkd4273432-65ae-4168-9fc6-1a3851a0f327" /> <label for="chkd4273432-65ae-4168-9fc6-1a3851a0f327">34 Non-applicability to certain businesses</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr35-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk5af33894-34b1-4110-a905-05327d05597e" /> <label for="chk5af33894-34b1-4110-a905-05327d05597e">35 Non-applicability where other exempt supplies are made</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr36-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chkbb740c4c-9d15-4d37-bc83-e431015c25bb" /> <label for="chkbb740c4c-9d15-4d37-bc83-e431015c25bb">36 Adjustment of attribution</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr37-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk7e7cf87a-a705-4189-9285-02557c720db9" /> <label for="chk7e7cf87a-a705-4189-9285-02557c720db9">37 Adjustment of input tax deducted</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr38-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chke1371b00-4563-457a-abc7-26ee48d97811" /> <label for="chke1371b00-4563-457a-abc7-26ee48d97811">38 Adjustment of input tax deemed deducted</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr39-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk78b41bfc-f305-4764-845c-9c26b5b0e34e" /> <label for="chk78b41bfc-f305-4764-845c-9c26b5b0e34e">39 Adjustment of input tax incurred</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr40-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk998320d3-5e56-4cf6-9a0c-9ba5f41857ce" /> <label for="chk998320d3-5e56-4cf6-9a0c-9ba5f41857ce">40 Exceptional claims for tax relief</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr41-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk884d4314-249e-4db5-aa40-1f73f26fb387" /> <label for="chk884d4314-249e-4db5-aa40-1f73f26fb387">41 Input tax for land to be used for making exempt supplies</label></div></blockquote></div><div class="showText_8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr41A-" class="form-check-input childID" data-id="8347a0d7-e2b8-4196-bce7-67a5e2ef7aa6" data-id2="" id="chk48a01d88-acc1-4e99-ab93-5b745db71b21" /> <label for="chk48a01d88-acc1-4e99-ab93-5b745db71b21">41A Input tax deemed incurred in relation to insurance cash payments</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VI-" id="PartID_3d38b264-edd3-460c-8d89-16af59d0834f" /> <label for="PartID_3d38b264-edd3-460c-8d89-16af59d0834f"><b>Part VI REMISSION AND DEFERRED PAYMENT</b></label></p><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr42-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chkdfb90b5f-8b4b-4b97-9a41-b60a5b80d3df" /> <label for="chkdfb90b5f-8b4b-4b97-9a41-b60a5b80d3df">42 Remission for goods lost, damaged or destroyed</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr42A-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk556d6cfa-0277-4733-9688-863b7d30c958" /> <label for="chk556d6cfa-0277-4733-9688-863b7d30c958">42A Repayment of tax to persons in business overseas</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr42B-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk62dcf0d4-8b4f-4632-9eba-00b43320dcfa" /> <label for="chk62dcf0d4-8b4f-4632-9eba-00b43320dcfa">42B Claim for input tax on import of processed goods</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr43-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk56d00801-9525-477a-9603-97d24c5d5a82" /> <label for="chk56d00801-9525-477a-9603-97d24c5d5a82">43 Petroleum products removed from customs control</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr44-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk9f5d2ddc-3a1f-4f38-85ef-5294edf4f742" /> <label for="chk9f5d2ddc-3a1f-4f38-85ef-5294edf4f742">44 Goods removed from bonded warehouse by persons approved under Major Exporter Scheme or Third Party Logistics Company Scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr45-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk8b4c2b95-ff46-41f5-8022-d3dc1573fcab" /> <label for="chk8b4c2b95-ff46-41f5-8022-d3dc1573fcab">45 Major exporter scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr45A-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chka5f91c43-267e-49c4-83d4-c6cf8dcfbe01" /> <label for="chka5f91c43-267e-49c4-83d4-c6cf8dcfbe01">45A Approved Third Party Logistics Company Scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr45B-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk5f1042e1-a551-40de-87d6-7b52f50a61a9" /> <label for="chk5f1042e1-a551-40de-87d6-7b52f50a61a9">45B Approved Marine Fuel Trader Scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr45C-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk780b7542-180d-4320-9519-94378044141e" /> <label for="chk780b7542-180d-4320-9519-94378044141e">45C Approved import tax suspension scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr45D-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk408a8a43-a8d8-44e7-af27-c64e3303350b" /> <label for="chk408a8a43-a8d8-44e7-af27-c64e3303350b">45D Import Goods and Services Tax Deferment Scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk24f2d934-d32d-4c11-a50f-92d2a3c57dba" /> <label for="chk24f2d934-d32d-4c11-a50f-92d2a3c57dba">46 Approved contract manufacturer and trader scheme</label></div></blockquote></div><div class="showText_3d38b264-edd3-460c-8d89-16af59d0834f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46A-" class="form-check-input childID" data-id="3d38b264-edd3-460c-8d89-16af59d0834f" data-id2="" id="chk4e9d8823-0b9b-4aa7-895f-a7aee8f206a6" /> <label for="chk4e9d8823-0b9b-4aa7-895f-a7aee8f206a6">46A Approved refiner and consolidator scheme</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="d79ce322-a939-4238-b367-fe0b38103121" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VIA-" id="PartID_d79ce322-a939-4238-b367-fe0b38103121" /> <label for="PartID_d79ce322-a939-4238-b367-fe0b38103121"><b>Part VIA CREDIT IN RESPECT OF TAX FOR REGISTERED (SEVENTH SCHEDULE — PAY ONLY) PERSONS</b></label></p><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46B-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chkcfc0092c-21e9-47c4-a34a-6b6283e2d9e4" /> <label for="chkcfc0092c-21e9-47c4-a34a-6b6283e2d9e4">46B Definitions of this Part</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46C-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chk29b7156c-45c6-425f-9e6b-c4c5e95591aa" /> <label for="chk29b7156c-45c6-425f-9e6b-c4c5e95591aa">46C Application of this Part</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46D-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chkd11c40fa-beee-4eb5-8d3e-ccc408c43372" /> <label for="chkd11c40fa-beee-4eb5-8d3e-ccc408c43372">46D Entitlement of registered (Seventh Schedule — pay only) person to credit</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46E-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chk5b2a99bc-e377-4961-9337-d7f7ffa7c5e4" /> <label for="chk5b2a99bc-e377-4961-9337-d7f7ffa7c5e4">46E Making claim to Comptroller</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46F-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chk1a54eee3-d0f0-4597-a38a-27ffa3421143" /> <label for="chk1a54eee3-d0f0-4597-a38a-27ffa3421143">46F Evidence required to support claim</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46G-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chkf31bed75-8c94-446e-b166-174f94f4b1e1" /> <label for="chkf31bed75-8c94-446e-b166-174f94f4b1e1">46G Records to be kept</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46H-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chkc17850c9-6a86-45e7-beb0-b21e51efb1d7" /> <label for="chkc17850c9-6a86-45e7-beb0-b21e51efb1d7">46H Preservation of documents and records and duty to produce</label></div></blockquote></div><div class="showText_d79ce322-a939-4238-b367-fe0b38103121" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46I-" class="form-check-input childID" data-id="d79ce322-a939-4238-b367-fe0b38103121" data-id2="" id="chk86d0b1b3-6ad2-4b86-9e6f-78ec204b0552" /> <label for="chk86d0b1b3-6ad2-4b86-9e6f-78ec204b0552">46I Repayment of credit</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VIB-" id="PartID_5c40303e-07f1-4dcf-9a02-4ff058f25a79" /> <label for="PartID_5c40303e-07f1-4dcf-9a02-4ff058f25a79"><b>Part VIB CREDIT FOR REIMBURSEMENT OF TAX CHARGED UNDER SECTION 8(1A) OF ACT</b></label></p><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46J-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chk6db80c38-734c-4eb9-8cbd-a021ef53eee1" /> <label for="chk6db80c38-734c-4eb9-8cbd-a021ef53eee1">46J Definitions of this Part</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46K-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chk0fa37768-1db7-4cec-8d92-249c8b69e30d" /> <label for="chk0fa37768-1db7-4cec-8d92-249c8b69e30d">46K Application of this Part</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46L-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chk8b670957-43c2-4e22-9dbf-86808c933b2a" /> <label for="chk8b670957-43c2-4e22-9dbf-86808c933b2a">46L Entitlement of taxable person to credit</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46M-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chkd5a36996-42a5-4d71-95bd-38a489bc3490" /> <label for="chkd5a36996-42a5-4d71-95bd-38a489bc3490">46M Making claim to Comptroller</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46N-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chkad3a17ac-7e75-4da3-8f1e-4c05d46358db" /> <label for="chkad3a17ac-7e75-4da3-8f1e-4c05d46358db">46N Evidence required to support claim</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46O-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chk4563c551-0e67-482e-905f-ac36cc872e5e" /> <label for="chk4563c551-0e67-482e-905f-ac36cc872e5e">46O Records to be kept</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46P-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chka4172f40-346f-478f-aead-3421b49ae2f6" /> <label for="chka4172f40-346f-478f-aead-3421b49ae2f6">46P Preservation of documents and records and duty to produce</label></div></blockquote></div><div class="showText_5c40303e-07f1-4dcf-9a02-4ff058f25a79" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr46Q-" class="form-check-input childID" data-id="5c40303e-07f1-4dcf-9a02-4ff058f25a79" data-id2="" id="chk38453eee-ff99-4f25-bda5-e12de7ded1fa" /> <label for="chk38453eee-ff99-4f25-bda5-e12de7ded1fa">46Q Repayment of credit</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VII-" id="PartID_cd141657-9e5e-4965-b084-b58a50724e9c" /> <label for="PartID_cd141657-9e5e-4965-b084-b58a50724e9c"><b>Part VII TOURIST REFUND SCHEME</b></label></p><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 1  General</b></p></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr47-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk283fe68f-eaa0-456a-8c1b-3a97da3c83e8" /> <label for="chk283fe68f-eaa0-456a-8c1b-3a97da3c83e8">47 Definitions of this Part</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr48-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chkba8fac5b-ab72-4a20-aab5-1a7a64b31d70" /> <label for="chkba8fac5b-ab72-4a20-aab5-1a7a64b31d70">48 Tourist refund scheme</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 2  Refund to tourist</b></p></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr49-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk4c249197-acca-4848-90ff-7bcf634c3c8a" /> <label for="chk4c249197-acca-4848-90ff-7bcf634c3c8a">49 Meaning of tourist</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chke5dd6b46-876a-4b0f-b457-0e3162ade3fe" /> <label for="chke5dd6b46-876a-4b0f-b457-0e3162ade3fe">50 Conditions for refund to tourist</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50A-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk18b116e5-cc97-4aee-be21-0a42872b7e9c" /> <label for="chk18b116e5-cc97-4aee-be21-0a42872b7e9c">50A Obligations of tourist upon approval of refund</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50B-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chkf61a276d-1c20-4420-a6f4-9f8e62a0a6cf" /> <label for="chkf61a276d-1c20-4420-a6f4-9f8e62a0a6cf">50B Revocation of approval and recovery of refund made as tax due</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 3  Refund to taxable person</b></p></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50C-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk1efc7f8c-c05f-4e8a-84c3-7da4e124900e" /> <label for="chk1efc7f8c-c05f-4e8a-84c3-7da4e124900e">50C Conditions for refund to taxable person, etc.</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 4  Approvals and appointments of persons in relation to electronic approvals of refunds to tourists</b></p></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50D-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chkf421f0b9-2ff1-4fe5-bbea-17a5684fc436" /> <label for="chkf421f0b9-2ff1-4fe5-bbea-17a5684fc436">50D Prohibition against representations as being approved independent retailer, etc.</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50E-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk4b700384-8e42-436f-8b8f-b4ce1522bd4e" /> <label for="chk4b700384-8e42-436f-8b8f-b4ce1522bd4e">50E Approved central refund agencies and approved independent retailers</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr50F-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk2472e94e-4546-4de0-8256-f3f4f1c1fd92" /> <label for="chk2472e94e-4546-4de0-8256-f3f4f1c1fd92">50F Approved central refund counter operators</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 5  Repealed</b></p></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr51-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chkefa0c7cc-d8bf-4f6d-846e-ff5bd3100962" /> <label for="chkefa0c7cc-d8bf-4f6d-846e-ff5bd3100962">51 (Deleted)</label></div></blockquote></div><div class="showText_cd141657-9e5e-4965-b084-b58a50724e9c" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr51A-" class="form-check-input childID" data-id="cd141657-9e5e-4965-b084-b58a50724e9c" data-id2="" id="chk0924ea19-8985-409e-8a8a-bcb9ae692cdc" /> <label for="chk0924ea19-8985-409e-8a8a-bcb9ae692cdc">51A (Deleted)</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VIII-" id="PartID_aaf8c2e9-fe4c-44f0-ac77-948718588580" /> <label for="PartID_aaf8c2e9-fe4c-44f0-ac77-948718588580"><b>Part VIII RETURNS, PAYMENTS AND NOTICES</b></label></p><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr52-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk5ce67e40-b79a-4005-b492-e5f251cdc14f" /> <label for="chk5ce67e40-b79a-4005-b492-e5f251cdc14f">52 Furnishing of returns</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr53-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk99ae1d9d-9419-4fe8-926d-a351c5f61211" /> <label for="chk99ae1d9d-9419-4fe8-926d-a351c5f61211">53 Submission of returns through electronic service</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr54-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chka0db339b-557a-4438-bd30-6c21b7ab8e04" /> <label for="chka0db339b-557a-4438-bd30-6c21b7ab8e04">54 (Deleted)</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr55-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk18c6e628-cc7f-4e7e-b227-0fe0301ed0bc" /> <label for="chk18c6e628-cc7f-4e7e-b227-0fe0301ed0bc">55 Power to direct production of documents</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr56-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk0b979483-7cbd-4461-bf47-ba84e6a14bbc" /> <label for="chk0b979483-7cbd-4461-bf47-ba84e6a14bbc">56 Preservation of returns</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr57-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk80db1e1a-1d19-4c99-ae83-bc3f4601faae" /> <label for="chk80db1e1a-1d19-4c99-ae83-bc3f4601faae">57 Power to direct keeping and preserving of records in electronic form</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr58-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chkd1bf4e8d-728a-44c1-8b57-03280bd92c58" /> <label for="chkd1bf4e8d-728a-44c1-8b57-03280bd92c58">58 Statement for sale in satisfaction of debt</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr58A-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chke6bc11d4-1991-471e-a8f5-d9b24e5f9e58" /> <label for="chke6bc11d4-1991-471e-a8f5-d9b24e5f9e58">58A Statement for supply (other than by way of sale) in satisfaction of debt</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr59-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chkf6b8bec1-bbf0-4c63-ae49-ea4656ca791d" /> <label for="chkf6b8bec1-bbf0-4c63-ae49-ea4656ca791d">59 Tax to be accounted for on returns and payment of tax</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr60-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk8d712fe5-581b-4d2c-901d-10a85c6cb93f" /> <label for="chk8d712fe5-581b-4d2c-901d-10a85c6cb93f">60 Estimation of output tax</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr61-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk705dcca8-d70d-4fb2-9c6e-c44c5cfda395" /> <label for="chk705dcca8-d70d-4fb2-9c6e-c44c5cfda395">61 Claim for input tax</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr62-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk61bd178c-1a26-4e28-bf67-dae9ff460681" /> <label for="chk61bd178c-1a26-4e28-bf67-dae9ff460681">62 Failure to comply with notices or submit returns</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr63-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chka899a67c-a1a9-4723-9d51-d4c750ec0dfc" /> <label for="chka899a67c-a1a9-4723-9d51-d4c750ec0dfc">63 Time for payment of refund</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr64-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chka2d62be4-4543-4893-a435-5d60748cdcdc" /> <label for="chka2d62be4-4543-4893-a435-5d60748cdcdc">64 Interest on late payment</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr65-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk320689b4-fe6d-4408-85a2-33f18125bdff" /> <label for="chk320689b4-fe6d-4408-85a2-33f18125bdff">65 Interest less than $10 not payable</label></div></blockquote></div><div class="showText_aaf8c2e9-fe4c-44f0-ac77-948718588580" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr66-" class="form-check-input childID" data-id="aaf8c2e9-fe4c-44f0-ac77-948718588580" data-id2="" id="chk82e48b42-7746-4ac6-888a-2ab690c2b958" /> <label for="chk82e48b42-7746-4ac6-888a-2ab690c2b958">66 Correction of errors</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1VIIIA-" id="PartID_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" /> <label for="PartID_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27"><b>Part VIIIA CUSTOMER ACCOUNTING</b></label></p><div class="showText_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr66A-" class="form-check-input childID" data-id="7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" data-id2="" id="chk2005a460-5c69-43b8-9b58-6a16ec4b336d" /> <label for="chk2005a460-5c69-43b8-9b58-6a16ec4b336d">66A Relevant supplies of goods or services</label></div></blockquote></div><div class="showText_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr66B-" class="form-check-input childID" data-id="7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" data-id2="" id="chka5d3ca77-de06-41d1-8ba7-82d0b74ca208" /> <label for="chka5d3ca77-de06-41d1-8ba7-82d0b74ca208">66B Excepted supplies of goods</label></div></blockquote></div><div class="showText_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr66C-" class="form-check-input childID" data-id="7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" data-id2="" id="chkb9d2eb61-b5dc-4785-a887-cc1eef0130be" /> <label for="chkb9d2eb61-b5dc-4785-a887-cc1eef0130be">66C Prescribed threshold</label></div></blockquote></div><div class="showText_7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr66D-" class="form-check-input childID" data-id="7bef8e90-8461-4cb0-8ac4-4b0f8e614f27" data-id2="" id="chk087f2884-6e8a-4dfe-a58e-5aa94b1f22b1" /> <label for="chk087f2884-6e8a-4dfe-a58e-5aa94b1f22b1">66D Changes in value of relevant supply of goods or services</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1IX-" id="PartID_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" /> <label for="PartID_540fda0c-a456-4d1c-9a6a-5ca7a23680ab"><b>Part IX CASH ACCOUNTING</b></label></p><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr67-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chka04be450-6352-41f3-9bac-b8e55044c8b6" /> <label for="chka04be450-6352-41f3-9bac-b8e55044c8b6">67 Definitions of this Part</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr68-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chka9026fcd-a15a-47e5-b27a-d9a31a9f9eba" /> <label for="chka9026fcd-a15a-47e5-b27a-d9a31a9f9eba">68 Cash accounting scheme</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr69-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chk7c80b083-50bd-42a0-8eb6-ff05ceb13815" /> <label for="chk7c80b083-50bd-42a0-8eb6-ff05ceb13815">69 Admission to scheme</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr70-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chkd0e9c180-4823-4ae9-9051-830f4559271e" /> <label for="chkd0e9c180-4823-4ae9-9051-830f4559271e">70 Commencement and expiry of scheme</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr71-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chkb804a147-9a86-4f62-b2c2-c1555a792b28" /> <label for="chkb804a147-9a86-4f62-b2c2-c1555a792b28">71 Supplies before expiry</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr72-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chkdcc32b74-4a33-46de-9da5-5fd380f2827d" /> <label for="chkdcc32b74-4a33-46de-9da5-5fd380f2827d">72 Insolvency of approved person</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr73-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chk9bbe9376-199e-4847-940e-cb953f307b81" /> <label for="chk9bbe9376-199e-4847-940e-cb953f307b81">73 Death, bankruptcy, incapacity and cessation of business</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr74-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chk4f5fa408-b033-4f4f-aec3-36156f158341" /> <label for="chk4f5fa408-b033-4f4f-aec3-36156f158341">74 Revocation of approval</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr75-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chk140fc249-b785-41c2-9336-c1c618c27b89" /> <label for="chk140fc249-b785-41c2-9336-c1c618c27b89">75 Accounting while in scheme</label></div></blockquote></div><div class="showText_540fda0c-a456-4d1c-9a6a-5ca7a23680ab" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr76-" class="form-check-input childID" data-id="540fda0c-a456-4d1c-9a6a-5ca7a23680ab" data-id2="" id="chk58498ab2-bbf3-4107-809f-4e8125d1bdd6" /> <label for="chk58498ab2-bbf3-4107-809f-4e8125d1bdd6">76 Saving for Government</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="48ee8fe8-470d-44c5-b3dd-5d77075b17dc" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1X-" id="PartID_48ee8fe8-470d-44c5-b3dd-5d77075b17dc" /> <label for="PartID_48ee8fe8-470d-44c5-b3dd-5d77075b17dc"><b>Part X DISPLAY OF PRICES</b></label></p><div class="showText_48ee8fe8-470d-44c5-b3dd-5d77075b17dc" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr77-" class="form-check-input childID" data-id="48ee8fe8-470d-44c5-b3dd-5d77075b17dc" data-id2="" id="chk371d480c-19d5-4245-8a70-eccbe621ee47" /> <label for="chk371d480c-19d5-4245-8a70-eccbe621ee47">77 Price to include tax</label></div></blockquote></div><div class="showText_48ee8fe8-470d-44c5-b3dd-5d77075b17dc" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr78-" class="form-check-input childID" data-id="48ee8fe8-470d-44c5-b3dd-5d77075b17dc" data-id2="" id="chkf9810bca-28ad-4d5a-877a-6378297acff2" /> <label for="chkf9810bca-28ad-4d5a-877a-6378297acff2">78 Exemption</label></div></blockquote></div><div class="showText_48ee8fe8-470d-44c5-b3dd-5d77075b17dc" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr79-" class="form-check-input childID" data-id="48ee8fe8-470d-44c5-b3dd-5d77075b17dc" data-id2="" id="chkcff014af-f7d5-4981-959d-978bc3fd9219" /> <label for="chkcff014af-f7d5-4981-959d-978bc3fd9219">79 Tax shown on receipt</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="8cb57d81-863c-484a-8232-f88e851b3e1a" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XI-" id="PartID_8cb57d81-863c-484a-8232-f88e851b3e1a" /> <label for="PartID_8cb57d81-863c-484a-8232-f88e851b3e1a"><b>Part XI MARGIN SCHEME</b></label></p><div class="showText_8cb57d81-863c-484a-8232-f88e851b3e1a" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr80-" class="form-check-input childID" data-id="8cb57d81-863c-484a-8232-f88e851b3e1a" data-id2="" id="chk586e845d-3e61-453a-91d7-d640a2a9479c" /> <label for="chk586e845d-3e61-453a-91d7-d640a2a9479c">80 Relief for certain goods</label></div></blockquote></div><div class="showText_8cb57d81-863c-484a-8232-f88e851b3e1a" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr81-" class="form-check-input childID" data-id="8cb57d81-863c-484a-8232-f88e851b3e1a" data-id2="" id="chkc1051760-1ab1-41cc-9339-34cb7f1dc354" /> <label for="chkc1051760-1ab1-41cc-9339-34cb7f1dc354">81 Application for relief</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XII-" id="PartID_d0668e8e-ce56-4f3d-b219-c369b04a4423" /> <label for="PartID_d0668e8e-ce56-4f3d-b219-c369b04a4423"><b>Part XII BAD DEBT RELIEF</b></label></p><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr82-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk421bd016-e3fb-416d-a2c1-94aa924ae485" /> <label for="chk421bd016-e3fb-416d-a2c1-94aa924ae485">82 Definitions of this Part</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr83-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk9e592331-6013-4311-826b-2bfcbe3f3c8f" /> <label for="chk9e592331-6013-4311-826b-2bfcbe3f3c8f">83 Bad debt relief</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr84-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk5557ba73-673b-4f33-ba03-f83601a373be" /> <label for="chk5557ba73-673b-4f33-ba03-f83601a373be">84 Making claim to Comptroller</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr85-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk0f8fdc8d-033a-4cc9-9ab7-7720804411bf" /> <label for="chk0f8fdc8d-033a-4cc9-9ab7-7720804411bf">85 Evidence required to support claim</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr86-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk386afa74-6291-473a-b7e2-ec0c9eff0c30" /> <label for="chk386afa74-6291-473a-b7e2-ec0c9eff0c30">86 Records to be kept</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr87-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chkf89b894d-adc9-4d15-a828-b9d09810c02a" /> <label for="chkf89b894d-adc9-4d15-a828-b9d09810c02a">87 Preservation of documents and records and duty to produce</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr88-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chkaa782817-4572-4e46-8c3f-587cb063b175" /> <label for="chkaa782817-4572-4e46-8c3f-587cb063b175">88 Attribution of payments</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr89-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chk81453673-e173-474a-b954-138559b0a1ad" /> <label for="chk81453673-e173-474a-b954-138559b0a1ad">89 Repayment of refund</label></div></blockquote></div><div class="showText_d0668e8e-ce56-4f3d-b219-c369b04a4423" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90-" class="form-check-input childID" data-id="d0668e8e-ce56-4f3d-b219-c369b04a4423" data-id2="" id="chkbbc33d26-e769-4303-b7ff-f40376ad29ee" /> <label for="chkbbc33d26-e769-4303-b7ff-f40376ad29ee">90 Writing off debts</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XIIA-" id="PartID_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" /> <label for="PartID_1a284da4-0284-4ff1-b4ba-d9b002dc32f1"><b>Part XIIA REVERSE CHARGE ADJUSTMENTS</b></label></p><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90A-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk3f6cbde7-6165-4068-8b2b-28eca172d1d2" /> <label for="chk3f6cbde7-6165-4068-8b2b-28eca172d1d2">90A Definitions of this Part</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90B-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk91d6ed65-e72d-4633-b519-6b37b6986f04" /> <label for="chk91d6ed65-e72d-4633-b519-6b37b6986f04">90B Adjustment for reverse charge supply</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90C-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chkc16156fb-bc9e-49fe-97d4-38bb39260a6c" /> <label for="chkc16156fb-bc9e-49fe-97d4-38bb39260a6c">90C Making claim to Comptroller</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90D-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk0d7093ca-da25-46aa-8af6-c837c4918d99" /> <label for="chk0d7093ca-da25-46aa-8af6-c837c4918d99">90D Evidence required to support claim</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90E-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chkc558a4b0-ba6a-45ac-9f7d-2f23f8f92eaf" /> <label for="chkc558a4b0-ba6a-45ac-9f7d-2f23f8f92eaf">90E Records to be kept for claim</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90F-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk4264c87f-bd4e-4a5c-888f-48b067d2cd45" /> <label for="chk4264c87f-bd4e-4a5c-888f-48b067d2cd45">90F Preservation of documents and records and duty to produce</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90G-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk932bc340-06a3-4413-bb94-5c0016b21272" /> <label for="chk932bc340-06a3-4413-bb94-5c0016b21272">90G Reversal of adjustment made under claim</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90H-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk5511e576-175a-4d35-9327-6d4f21e1c449" /> <label for="chk5511e576-175a-4d35-9327-6d4f21e1c449">90H Attribution of payments</label></div></blockquote></div><div class="showText_1a284da4-0284-4ff1-b4ba-d9b002dc32f1" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr90I-" class="form-check-input childID" data-id="1a284da4-0284-4ff1-b4ba-d9b002dc32f1" data-id2="" id="chk031bf8f1-f2bd-4298-a324-a679f68a8863" /> <label for="chk031bf8f1-f2bd-4298-a324-a679f68a8863">90I Consideration not paid</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XIII-" id="PartID_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" /> <label for="PartID_979c1a44-d5d6-42ed-bf63-a6a01e3e567b"><b>Part XIII BETTING AND GAMING</b></label></p><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 1  General</b></p></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr91-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk200e91b3-4846-453c-8c73-cf6b0721a7b1" /> <label for="chk200e91b3-4846-453c-8c73-cf6b0721a7b1">91 Consideration of betting and gaming transactions</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr91A-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk18c9072f-700c-4fd4-ae61-047f4aa8428a" /> <label for="chk18c9072f-700c-4fd4-ae61-047f4aa8428a">91A Value of betting and gaming transactions</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr91B-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk605e0dd6-a80c-4887-8a2d-818a15b010da" /> <label for="chk605e0dd6-a80c-4887-8a2d-818a15b010da">91B Tax chargeable on betting and gaming transactions</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b>Division 2  Casinos</b></p></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b> <i>Sub-division 1 — Definitions</i></b></p></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk16765d60-a255-4b85-b18f-0c3899f9ab82" /> <label for="chk16765d60-a255-4b85-b18f-0c3899f9ab82">92 Definitions</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b> <i>Sub-division 2 — Registration</i></b></p></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92A-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chke42a2a9e-953f-4506-b3b7-168881571e1f" /> <label for="chke42a2a9e-953f-4506-b3b7-168881571e1f">92A Divisional registration</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><p class="HeadingParagraph filter" style="text-indent:20px"><b> <i>Sub-division 3 — Tax on gaming supplies</i></b></p></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92B-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk24d97d4d-0d22-43d1-ba9d-b93beaaf548f" /> <label for="chk24d97d4d-0d22-43d1-ba9d-b93beaaf548f">92B Application</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92C-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chkbe242087-15e0-4fda-9b8a-711c25e54559" /> <label for="chkbe242087-15e0-4fda-9b8a-711c25e54559">92C Gaming supplies</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92D-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk6d062963-59d0-47b3-8805-bc636044c468" /> <label for="chk6d062963-59d0-47b3-8805-bc636044c468">92D Time of gaming supplies</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92E-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk06fc59d0-362d-46bd-ac1a-a2a55e8735bb" /> <label for="chk06fc59d0-362d-46bd-ac1a-a2a55e8735bb">92E Computation of tax chargeable on gaming supplies</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92F-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk77339861-3719-4dd4-b20f-79bee793ce20" /> <label for="chk77339861-3719-4dd4-b20f-79bee793ce20">92F Carry forward of negative gaming supply</label></div></blockquote></div><div class="showText_979c1a44-d5d6-42ed-bf63-a6a01e3e567b" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr92G-" class="form-check-input childID" data-id="979c1a44-d5d6-42ed-bf63-a6a01e3e567b" data-id2="" id="chk76b7af13-7647-432f-950f-d324ffa57162" /> <label for="chk76b7af13-7647-432f-950f-d324ffa57162">92G Disallowance of input tax in respect of non-monetary prize</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XIIIA-" id="PartID_9413178d-81bd-4a69-bcc9-88a297a87cfb" /> <label for="PartID_9413178d-81bd-4a69-bcc9-88a297a87cfb"><b>Part XIIIA VOUCHERS</b></label></p><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93A-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chk4357f75d-d6f0-42c9-b718-accdf080686d" /> <label for="chk4357f75d-d6f0-42c9-b718-accdf080686d">93A Application of Part</label></div></blockquote></div><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93B-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chk8b631106-6c40-4b15-8baa-9ac8c2d97617" /> <label for="chk8b631106-6c40-4b15-8baa-9ac8c2d97617">93B Supply of vouchers by issuer</label></div></blockquote></div><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93C-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chk9edacf85-87bb-40a9-9705-6f465ad6086b" /> <label for="chk9edacf85-87bb-40a9-9705-6f465ad6086b">93C Redemption of voucher</label></div></blockquote></div><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93D-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chk4ea4a8e3-ac56-4083-9152-3dd1bb72ad61" /> <label for="chk4ea4a8e3-ac56-4083-9152-3dd1bb72ad61">93D Unredeemed balance of vouchers</label></div></blockquote></div><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93E-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chke9a68388-d53c-41ae-8dd1-5a0e68ee88d3" /> <label for="chke9a68388-d53c-41ae-8dd1-5a0e68ee88d3">93E Election for different treatment</label></div></blockquote></div><div class="showText_9413178d-81bd-4a69-bcc9-88a297a87cfb" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr93F-" class="form-check-input childID" data-id="9413178d-81bd-4a69-bcc9-88a297a87cfb" data-id2="" id="chk6832272b-9c52-4373-a389-17ac60d01259" /> <label for="chk6832272b-9c52-4373-a389-17ac60d01259">93F Supply of vouchers by intermediary</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XIV-" id="PartID_a3661543-6920-494a-a6b1-00d3d73c2297" /> <label for="PartID_a3661543-6920-494a-a6b1-00d3d73c2297"><b>Part XIV WAREHOUSING REGIME</b></label></p><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr94-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk8f63887b-c189-4b85-8bd7-ca2c16c1959e" /> <label for="chk8f63887b-c189-4b85-8bd7-ca2c16c1959e">94 Application for licence</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr95-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk989ec9c4-cd7b-4a3d-b13d-a04a5b1ce191" /> <label for="chk989ec9c4-cd7b-4a3d-b13d-a04a5b1ce191">95 Furnishing of security</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr96-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chkd806e3e9-a12a-411d-9453-7f139b226e0e" /> <label for="chkd806e3e9-a12a-411d-9453-7f139b226e0e">96 Period of licence</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr97-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chkdf148ffc-131d-4790-a7ed-6bfb7dcb1639" /> <label for="chkdf148ffc-131d-4790-a7ed-6bfb7dcb1639">97 Maintenance of warehouse</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr98-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk43610c1b-e3f8-4f08-a50c-405ed8bbbf76" /> <label for="chk43610c1b-e3f8-4f08-a50c-405ed8bbbf76">98 Types of goods stored</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr98A-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk91c8de74-2dd3-4f4f-8e4e-6e8a14298f76" /> <label for="chk91c8de74-2dd3-4f4f-8e4e-6e8a14298f76">98A Permitted activities in bonded warehouse</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr99-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk870d3791-de21-41ec-a8b6-9939edadaa1f" /> <label for="chk870d3791-de21-41ec-a8b6-9939edadaa1f">99 Manner of storage</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr100-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk38935e88-ce6d-4812-ac3c-752e4626600b" /> <label for="chk38935e88-ce6d-4812-ac3c-752e4626600b">100 Records, returns and permits</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr101-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chkce035a40-f5f5-4363-8924-127cdb24b95b" /> <label for="chkce035a40-f5f5-4363-8924-127cdb24b95b">101 Destruction of goods</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr102-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk68fb0ea9-ec28-4d3b-904d-18f66f9aa193" /> <label for="chk68fb0ea9-ec28-4d3b-904d-18f66f9aa193">102 Revocation or suspension of licence</label></div></blockquote></div><div class="showText_a3661543-6920-494a-a6b1-00d3d73c2297" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103-" class="form-check-input childID" data-id="a3661543-6920-494a-a6b1-00d3d73c2297" data-id2="" id="chk3d9e050d-c81c-46e9-b6f1-d532cc1280b2" /> <label for="chk3d9e050d-c81c-46e9-b6f1-d532cc1280b2">103 Licence fees</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XIVA-" id="PartID_08e53ef8-7a18-4dbf-87ba-1870676a8464" /> <label for="PartID_08e53ef8-7a18-4dbf-87ba-1870676a8464"><b>Part XIVA WAREHOUSING (CONTAINER FREIGHT) REGIME</b></label></p><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103A-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk92445bdd-4d30-4ffa-aae3-fd798fd954df" /> <label for="chk92445bdd-4d30-4ffa-aae3-fd798fd954df">103A Definition of this Part</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103B-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk7953e9df-d0c4-4938-b329-7b62152d3265" /> <label for="chk7953e9df-d0c4-4938-b329-7b62152d3265">103B Application for container freight warehouse licence</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103C-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk3f25a47d-12ca-4148-8529-13b02b2742e0" /> <label for="chk3f25a47d-12ca-4148-8529-13b02b2742e0">103C Furnishing of security</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103D-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chkd8680ee3-1d0f-4cca-99ae-4c96d33b5b25" /> <label for="chkd8680ee3-1d0f-4cca-99ae-4c96d33b5b25">103D Period of licence</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103E-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chkd03880ee-2b55-4d1a-b934-8d31c39dc575" /> <label for="chkd03880ee-2b55-4d1a-b934-8d31c39dc575">103E Security of warehouse</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103F-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk2a481942-5dec-40f5-955d-a7ae105fe574" /> <label for="chk2a481942-5dec-40f5-955d-a7ae105fe574">103F Use of container freight warehouse</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103G-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chkdad74216-2a06-4359-aac2-cfd22a24bb41" /> <label for="chkdad74216-2a06-4359-aac2-cfd22a24bb41">103G Manner of storage</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103H-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chkf4a5fdb1-b3bd-43e3-8a27-4682bd3bf5c2" /> <label for="chkf4a5fdb1-b3bd-43e3-8a27-4682bd3bf5c2">103H Records of movements and contents of container</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103I-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk1badbc91-4773-41b0-add6-25beca8bd8b2" /> <label for="chk1badbc91-4773-41b0-add6-25beca8bd8b2">103I Destruction of goods</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103J-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chka450e3f9-f16c-428e-940e-ef49128df200" /> <label for="chka450e3f9-f16c-428e-940e-ef49128df200">103J Revocation</label></div></blockquote></div><div class="showText_08e53ef8-7a18-4dbf-87ba-1870676a8464" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr103K-" class="form-check-input childID" data-id="08e53ef8-7a18-4dbf-87ba-1870676a8464" data-id2="" id="chk8bc17e40-06bb-44d4-a5a7-6ea79ec8a6f3" /> <label for="chk8bc17e40-06bb-44d4-a5a7-6ea79ec8a6f3">103K Licence fees</label></div></blockquote></div><p class="HeadingParagraph filter"><a style="font-size:1.1em" class="displayText" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" href="#"><span class="fa fa-caret-right"></span></a><input class="form-check-input" type="checkbox" name="item" value="P1XV-" id="PartID_61b4455a-380f-4076-93e4-144b8c7dde9f" /> <label for="PartID_61b4455a-380f-4076-93e4-144b8c7dde9f"><b>Part XV GENERAL</b></label></p><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr104-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chk40f07f14-7f8b-4d06-ae15-02cc3cbdda66" /> <label for="chk40f07f14-7f8b-4d06-ae15-02cc3cbdda66">104 Acquirer of land to account for tax</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr104A-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chk2aa797a6-a4e1-4b8c-835d-b701bf1b0f7d" /> <label for="chk2aa797a6-a4e1-4b8c-835d-b701bf1b0f7d">104A Acquisition by real estate investment trust</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr105-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chk6533e492-a071-4ad2-9b4a-27856df328be" /> <label for="chk6533e492-a071-4ad2-9b4a-27856df328be">105 Zero-rating of goods to be exported</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr105A-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chka3c5421d-f05d-40dc-98d6-48bc02ff96d3" /> <label for="chka3c5421d-f05d-40dc-98d6-48bc02ff96d3">105A Zero-rating of supply of goods to be hand-carried for export</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr106-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chkaf4bebd9-1740-4edd-be64-2c62eadcaba0" /> <label for="chkaf4bebd9-1740-4edd-be64-2c62eadcaba0">106 Zero-rating of supply of certain tools, machinery and prototypes</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr106A-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chk2ecdde91-b997-4583-8e62-c15a88f20a46" /> <label for="chk2ecdde91-b997-4583-8e62-c15a88f20a46">106A Zero-rating of supplies to approved marine customers</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr106B-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chk826fe810-4b7d-4049-a430-25a7ea7e5c68" /> <label for="chk826fe810-4b7d-4049-a430-25a7ea7e5c68">106B Specialised Warehouses Scheme</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr107-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chkda0b500c-52e0-4572-aee7-384c1f67355c" /> <label for="chkda0b500c-52e0-4572-aee7-384c1f67355c">107 Distress</label></div></blockquote></div><div class="showText_61b4455a-380f-4076-93e4-144b8c7dde9f" style="display:none"><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 15pt;text-indent:20pt"><div><input type="checkbox" name="item" value="pr108-" class="form-check-input childID" data-id="61b4455a-380f-4076-93e4-144b8c7dde9f" data-id2="" id="chkfaf33371-8ef1-4641-a259-efbb31dcab96" /> <label for="chkfaf33371-8ef1-4641-a259-efbb31dcab96">108 Offences</label></div></blockquote></div><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="Sc1-" id="chk15697a20-8135-4f30-9ec3-cb061880f912" /> <label for="chk15697a20-8135-4f30-9ec3-cb061880f912"><b>FIRST SCHEDULE Fees</b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="Sc2-" id="chk964d2708-10b9-441c-adb8-4583e552e2ae" /> <label for="chk964d2708-10b9-441c-adb8-4583e552e2ae"><b>SECOND SCHEDULE Particulars to be specified in the invoice</b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="xv-" id="chk57457579-ad15-4464-88a0-dd60957b7bb4" /> <label for="chk57457579-ad15-4464-88a0-dd60957b7bb4"><b>Legislative History</b></label></p></div> </div> <div class="visible-xs print-btn"> <div class="row"> <div class="col-8 no-side-padding"> <button type="button" class="btn btn-default" data-bind="click: onSelectAllClick">Select All</button> <button type="button" class="btn btn-default" data-bind="click: onClearAllClick">Clear All</button> </div> <div class="col-4 no-side-padding"> <div class="btn-group dropup"> <button type="button" class="btn btn-default" id="mobilePrintMenu" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Print <span class="fa fa-2x fa-angle-up"></span></button> <ul class="dropdown-menu dropdown-menu-right dropup" 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data-bind="click: ToggleSidebar" class="right-close-btn hidden-xs hidden-sm" aria-label="Close Table of Content" title="Close Table of Content"> <span class="fa fa-2x fa-close"></span> </a> <div class="legis-title"> <span>Goods and Services Tax (General) Regulations</span> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&ViewType=Pdf&_=20240321010930" title="Download PDF (840.7 KB)" aria-label="Download PDF (840.7 KB)" data-size=" (840.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status:<br />  </div> <div class="status-value"> Current version<br />as at 28 Nov 2024 <span class="fa fa-info-circle show-status-info"></span> <div id="statusInfo" style="display: none"><div class="status-info">Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also <a href="https://sso.agc.gov.sg/Help/FAQ#FAQ_21" class="non-ajax">FAQ B3</a>.</div></div> </div> </div> <div class="section-title hidden-xs hidden-sm" data-bind="html: SectionTitle2, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> <div class="section-title visible-xs visible-sm" data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> </div> <div class="mobile-toolbar-buttons" data-bind="visible: Show.MobileToolbar" id="mobileToolbar" style="display: none"> <div data-bind="visible: Show.SearchWithin" class="search-within-mobile" style="display: none"> <form method="get" action="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <button type="button" class="btn btn-default btn-back" data-bind="click: HideSearchWithin"><span class="fa 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</button> <span>or</span> </div> </div> <div class="row" style="margin-top: 10px;"> <div class="col-6 col-sm-3 no-side-padding" style="padding-right: 5px;">find current version as at</div> <div class="col-6 no-side-padding"> <a href="#" class="btn btn-default datepicker-trigger"> <input type="hidden" id="versionDateHidden" /> 01 Jan 2024   <span class="fa fa-th"></span> </a> </div> </div> </div> </div> </div> <div class="row"> <div id="mobileDocTimeline" class="timeline" style="display: none" data-bind="visible: Show.MobileDocTimeline"> <ul class="left"> <li class="mobile"> <div class="title_top">   </div> <div class="title"><span class="right-arrow"> </span></div> </li> <li class="mobile selected" data-id="71976ae7-6765-4636-bfcd-9e1ff20f748c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&ViewType=Pdf&_=20240321010930" aria-label="Download PDF (840.7 KB)" title="Download PDF (840.7 KB)" data-size=" (840.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101" rel=""> 01 Jan 2024 </a> </span> </div> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101" class="timeline-popover" title="Published Date" data-date="29 Nov 2023" aria-label="Published Date" rel=""> <div class="status informal"> <span class="dot_selected"></span> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=8da2f591-2fa6-494d-aafa-058c7e4fc646&SourceValidDate=20240101&SourceTransactionDate=20231129&SourcePublishDate=20231129&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=769&SourceYear=2023" target="_blank">S 769/2023</a> </div> </div> </li> <li class="mobile " data-id="de2458d0-accc-4ec3-a615-d78ff65f31e6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428&ViewType=Pdf&_=20240321010930" aria-label="Download PDF (843.0 KB)" title="Download PDF (843.0 KB)" data-size=" (843.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428" rel="nofollow"> 28 Apr 2023 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428" class="timeline-popover" title="Published Date" data-date="21 Apr 2023" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=c5336bf2-e81a-4166-9174-e0f3c6655a5a&SourceValidDate=20230428&SourceTransactionDate=20230421&SourcePublishDate=20230421&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=212&SourceYear=2023" target="_blank">S 212/2023</a> </div> </div> </li> <li class="mobile " data-id="1c8eb852-378e-4d2e-86f5-1102faa0a149"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401&ViewType=Pdf&_=20240321011657" aria-label="Download PDF (842 KB)" title="Download PDF (842 KB)" data-size=" (842 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401" rel="nofollow"> 01 Apr 2023 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401" class="timeline-popover" title="Published Date" data-date="31 Mar 2023" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=67c96807-3a63-42b5-956f-723786ab6441&SourceValidDate=20230401&SourceTransactionDate=20230331&SourcePublishDate=20230331&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=185&SourceYear=2023" target="_blank">S 185/2023</a> </div> </div> </li> <li class="mobile " data-id="eaf1a182-5647-4613-993c-2f746e590644"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (838.0 KB)" title="Download PDF (838.0 KB)" data-size=" (838.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" rel="nofollow"> 01 Jan 2023 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" class="timeline-popover" title="Published Date" data-date="30 Dec 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=f6233369-be2c-4c15-930a-9657a6291dd5&SourceValidDate=20221230&SourceTransactionDate=20221230&SourcePublishDate=20221230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1034&SourceYear=2022" target="_blank">S 1034/2022</a> </div> </div> </li> <li class="mobile " data-id="eaf1a182-5647-4613-993c-2f746e590644"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (838.0 KB)" title="Download PDF (838.0 KB)" data-size=" (838.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" rel="nofollow"> 01 Jan 2023 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" class="timeline-popover" title="Published Date" data-date="15 Dec 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=629a862c-4797-4718-87af-d2642673a7d6&SourceValidDate=20221215&SourceTransactionDate=20221215&SourcePublishDate=20221215&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=963&SourceYear=2022" target="_blank">S 963/2022</a> </div> </div> </li> <li class="mobile " data-id="1b2425bc-74da-44eb-a578-fcc62b0c128f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (826.3 KB)" title="Download PDF (826.3 KB)" data-size=" (826.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831" rel="nofollow"> 31 Aug 2022 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831" class="timeline-popover" title="Published Date" data-date="12 Aug 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=78e5b642-9089-49ee-b443-6d5f56a0e73b&SourceValidDate=20220831&SourceTransactionDate=20220812&SourcePublishDate=20220812&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=672&SourceYear=2022" target="_blank">S 672/2022</a> </div> </div> </li> <li class="mobile " data-id="bb1de265-1fde-44ed-9721-a046b0ababdc"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (825.5 KB)" title="Download PDF (825.5 KB)" data-size=" (825.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801" rel="nofollow"> 01 Aug 2022 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20220801&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="mobile " data-id="f24b8a34-cb09-493c-876c-138204fc52df"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103&ViewType=Pdf&_=20240321014700" aria-label="Download PDF (826.5 KB)" title="Download PDF (826.5 KB)" data-size=" (826.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103" rel="nofollow"> 03 Jan 2022 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103" class="timeline-popover" title="Published Date" data-date="30 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=12db1a2e-d2e9-4b3b-9a5f-055f23b198df&SourceValidDate=20220103&SourceTransactionDate=20211230&SourcePublishDate=20211230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1003&SourceYear=2021" target="_blank">S 1003/2021</a> </div> </div> </li> <li class="mobile " data-id="a9e4a719-dc20-4a65-83e7-b2b34130584d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101&ViewType=Pdf&_=20240321014700" aria-label="Download PDF (820.3 KB)" title="Download PDF (820.3 KB)" data-size=" (820.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101" rel="nofollow"> 01 Jan 2022 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101" class="timeline-popover" title="Published Date" data-date="30 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=12db1a2e-d2e9-4b3b-9a5f-055f23b198df&SourceValidDate=20220101&SourceTransactionDate=20211230&SourcePublishDate=20211230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1003&SourceYear=2021" target="_blank">S 1003/2021</a> </div> </div> </li> <li class="mobile " data-id="53690bbe-e650-4a4b-adae-e86e9c3dd8f8"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231&ViewType=Pdf&_=20240321015841" aria-label="Download PDF (766.4 KB)" title="Download PDF (766.4 KB)" data-size=" (766.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231" rel="nofollow"> 31 Dec 2021 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20211231&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="mobile " data-id="f3c5e402-8560-4912-b08f-985403412af1"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001&ViewType=Pdf&_=20240321020436" aria-label="Download PDF (763.4 KB)" title="Download PDF (763.4 KB)" data-size=" (763.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001" rel="nofollow"> 01 Oct 2021 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001" class="timeline-popover" title="Published Date" data-date="30 Sep 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d02092e2-15ae-4197-ad83-8ddc53d67d18&SourceValidDate=20211001&SourceTransactionDate=20210930&SourcePublishDate=20210930&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=739&SourceYear=2021" target="_blank">S 739/2021</a> </div> </div> </li> <li class="mobile " data-id="6f680857-ca2e-4eb8-8742-745f4fe81dac"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701&ViewType=Pdf&_=20240321020518" aria-label="Download PDF (759.6 KB)" title="Download PDF (759.6 KB)" data-size=" (759.6 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701" rel="nofollow"> 01 Jul 2021 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701" class="timeline-popover" title="Published Date" data-date="30 Jun 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=e116adbb-fbfb-4834-8fb9-930c7a1bd7d8&SourceValidDate=20210701&SourceTransactionDate=20210630&SourcePublishDate=20210630&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=474&SourceYear=2021" target="_blank">S 474/2021</a> </div> </div> </li> <li class="mobile " data-id="a4a2146f-ddaf-42d1-9226-9789f7764872"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118&ViewType=Pdf&_=20240321020822" aria-label="Download PDF (759.3 KB)" title="Download PDF (759.3 KB)" data-size=" (759.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118" rel="nofollow"> 18 Jan 2021 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118" class="timeline-popover" title="Published Date" data-date="18 Jan 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=08010fb9-a195-44d6-83d6-46b690f271fe&SourceValidDate=20210118&SourceTransactionDate=20210118&SourcePublishDate=20210118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=27&SourceYear=2021" target="_blank">S 27/2021</a> </div> </div> </li> <li class="mobile " data-id="cf6a30f0-5d25-4ef8-92e6-85037f903154"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901&ViewType=Pdf&_=20240321011325" aria-label="Download PDF (756.4 KB)" title="Download PDF (756.4 KB)" data-size=" (756.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901" rel="nofollow"> 01 Sep 2020 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901" class="timeline-popover" title="Published Date" data-date="30 Sep 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d02092e2-15ae-4197-ad83-8ddc53d67d18&SourceValidDate=20200901&SourceTransactionDate=20210930&SourcePublishDate=20210930&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=739&SourceYear=2021" target="_blank">S 739/2021</a> </div> </div> </li> <li class="mobile " data-id="93f11c86-ddfe-404a-8cb1-25d060c4b4f9"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730&ViewType=Pdf&_=20240321011325" aria-label="Download PDF (754.3 KB)" title="Download PDF (754.3 KB)" data-size=" (754.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730" rel="nofollow"> 30 Jul 2020 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20200730&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="mobile " data-id="2bb408a4-4628-4b89-bdab-5ddef43e656f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128&ViewType=Pdf&_=20240321013941" aria-label="Download PDF (755.1 KB)" title="Download PDF (755.1 KB)" data-size=" (755.1 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128" rel="nofollow"> 28 Jan 2020 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=bdd7e366-6c23-42ee-8800-e21da3468c67&SourceValidDate=20200128&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=875&SourceYear=2019" target="_blank">S 875/2019</a> </div> </div> </li> <li class="mobile " data-id="11fd00ae-6024-496d-92bd-b7cc3728896a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101&ViewType=Pdf&_=20240627151752" aria-label="Download PDF (753.3 KB)" title="Download PDF (753.3 KB)" data-size=" (753.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101" rel="nofollow"> 01 Jan 2020 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=bdd7e366-6c23-42ee-8800-e21da3468c67&SourceValidDate=20200101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=875&SourceYear=2019" target="_blank">S 875/2019</a> </div> </div> </li> <li class="mobile " data-id="9fed605a-b36a-4100-a5fe-dcaae76cb5ff"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (722.3 KB)" title="Download PDF (722.3 KB)" data-size=" (722.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502" rel="nofollow"> 02 May 2019 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7d25ccab-3a51-4d0a-93f8-26aa615948d7&SourceValidDate=20190502&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=328&SourceYear=2019" target="_blank">S 328/2019</a> </div> </div> </li> <li class="mobile " data-id="b3a76f70-c480-4f24-914a-4ea17d19da61"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (720.2 KB)" title="Download PDF (720.2 KB)" data-size=" (720.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404" rel="nofollow"> 04 Apr 2019 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9967b4c0-f65d-499a-afdc-21f853d75853&SourceValidDate=20190404&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=137&SourceYear=2019" target="_blank">S 137/2019</a> </div> </div> </li> <li class="mobile " data-id="e6392e48-b8a3-4548-89e1-3fb11f8cee9e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (719.7 KB)" title="Download PDF (719.7 KB)" data-size=" (719.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101" rel="nofollow"> 01 Jan 2019 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=91a49c5e-31a6-41ba-96d3-84b04d130b22&SourceValidDate=20190101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=895&SourceYear=2018" target="_blank">S 895/2018</a> </div> </div> </li> <li class="mobile " data-id="a414fd4e-413f-4a61-84be-090d524db5cb"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (661.8 KB)" title="Download PDF (661.8 KB)" data-size=" (661.8 KB)" class="file-download"> <span class="fa 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href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (661.1 KB)" title="Download PDF (661.1 KB)" data-size=" (661.1 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101" rel="nofollow"> 01 Jan 2018 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=18acee71-f3ca-477b-bbad-7c8c48c1fd17&SourceValidDate=20180101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=639&SourceYear=2017" target="_blank">S 639/2017</a> </div> </div> </li> <li class="mobile " data-id="7470ecb2-d8b2-4606-a022-d962617bd902"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (658.3 KB)" title="Download PDF (658.3 KB)" data-size=" (658.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822" rel="nofollow"> 22 Aug 2017 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=ee55c123-1b90-4b5f-ba4c-0dba46e4941a&SourceValidDate=20170822&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=2017" target="_blank">S 461/2017</a> </div> </div> </li> <li class="mobile " data-id="7fb12354-7969-492b-a77d-56f778b57012"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (658.0 KB)" title="Download PDF (658.0 KB)" data-size=" (658.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701" rel="nofollow"> 01 Jul 2017 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=5f893670-8d39-4b67-82e6-ab0be99fd9c5&SourceValidDate=20170701&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=351&SourceYear=2017" target="_blank">S 351/2017</a> </div> </div> </li> <li class="mobile " data-id="674fb7b7-2f1e-46cb-930a-b4fcc61e2a80"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206" rel="nofollow"> 06 Dec 2016 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b65b1ff7-0c92-49a4-ab67-e5331feeefb1&SourceValidDate=20161206&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=622&SourceYear=2016" target="_blank">S 622/2016</a> </div> </div> </li> <li class="mobile " data-id="cc965880-fa6e-400f-a82d-d342d776f1be"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.6 KB)" title="Download PDF (654.6 KB)" data-size=" (654.6 KB)" class="file-download"> <span class="fa 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href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (655.9 KB)" title="Download PDF (655.9 KB)" data-size=" (655.9 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118" rel="nofollow"> 18 Nov 2015 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d730b80-9214-44ce-a4c2-bafaf3eff049&SourceValidDate=20151118&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=709&SourceYear=2015" target="_blank">S 709/2015</a> </div> </div> </li> <li class="mobile " data-id="5ff93d14-64a9-4b9a-aef6-a67b227f72b6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" rel="nofollow"> 01 Apr 2015 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" class="timeline-popover" title="Published Date" data-date="30 Mar 2015" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=c4b49d44-d325-4a15-afe9-a43c75df2304&SourceValidDate=20150330170000&SourceTransactionDate=20150330170000&SourcePublishDate=20150330170000&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=161&SourceYear=2015" target="_blank">S 161/2015</a> </div> </div> </li> <li class="mobile " data-id="5ff93d14-64a9-4b9a-aef6-a67b227f72b6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" rel="nofollow"> 01 Apr 2015 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" class="timeline-popover" title="Published Date" data-date="02 Mar 2015" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4da24573-1341-46b8-8e69-53c6e4cf369c&SourceValidDate=20150302170000&SourceTransactionDate=20150302170000&SourcePublishDate=20150302170000&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=105&SourceYear=2015" target="_blank">S 105/2015</a> </div> </div> </li> <li class="mobile " data-id="763b1706-1f09-424a-88aa-2512e56b127a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (651.0 KB)" title="Download PDF (651.0 KB)" data-size=" (651.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101" rel="nofollow"> 01 Jan 2015 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20150101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="mobile " data-id="f2fdcfe4-0e0b-4f9a-b0bf-a7cae739f26c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (643.2 KB)" title="Download PDF (643.2 KB)" data-size=" (643.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101" rel="nofollow"> 01 Jan 2014 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16404895-d276-4129-a9ad-35b1133a2d9d&SourceValidDate=20140101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=845&SourceYear=2013" target="_blank">S 845/2013</a> </div> </div> </li> <li class="mobile " data-id="5796ef8d-90dd-4972-b385-e19a8c2de249"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (634.5 KB)" title="Download PDF (634.5 KB)" data-size=" (634.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031" rel="nofollow"> 31 Oct 2013 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20131031&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="mobile " data-id="bfe2268b-6466-4237-b13b-e6859e22371f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (633.7 KB)" title="Download PDF (633.7 KB)" data-size=" (633.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131" rel="nofollow"> 31 Jan 2013 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20130131&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="mobile " data-id="ba747943-1eb2-4a33-8991-296f4c4c95ca"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (633.2 KB)" title="Download PDF (633.2 KB)" data-size=" (633.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121" rel="nofollow"> 21 Jan 2013 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=876c56c4-4f47-46cf-8f65-ed9b1db646a0&SourceValidDate=20130121&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=24&SourceYear=2013" target="_blank">S 24/2013</a> </div> </div> </li> <li class="mobile " data-id="f775e9bb-9081-4acf-941e-9be94bcf6e3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (629.2 KB)" title="Download PDF (629.2 KB)" data-size=" (629.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001" rel="nofollow"> 01 Oct 2012 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001" class="timeline-popover" title="Published Date" data-date="01 Oct 2012" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=deb256a2-b7ea-4454-8052-712ac6443730&SourceValidDate=20121001&SourceTransactionDate=20121001&SourcePublishDate=20121001&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=495&SourceYear=2012" target="_blank">S 495/2012</a> </div> </div> </li> <li class="mobile " data-id="a35a4127-35af-4951-ad31-4e9e16f3bf81"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (591.2 KB)" title="Download PDF (591.2 KB)" data-size=" (591.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819" rel="nofollow"> 19 Aug 2012 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819" class="timeline-popover" title="Published Date" data-date="17 Aug 2012" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=96caaf0e-5b57-440e-98f0-b7af16ddd163&SourceValidDate=20120819&SourceTransactionDate=20120817&SourcePublishDate=20120817&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=398&SourceYear=2012" target="_blank">S 398/2012</a> </div> </div> </li> <li class="mobile " data-id="1d70e842-7949-4583-add4-3293ba1f86dd"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (589.9 KB)" title="Download PDF (589.9 KB)" data-size=" (589.9 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101" rel="nofollow"> 01 Jan 2012 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101" class="timeline-popover" title="Published Date" data-date="27 Dec 2011" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=065deeb0-0a3d-44b5-926e-fa2a49b6c466&SourceValidDate=20120101&SourceTransactionDate=20111227&SourcePublishDate=20111227&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=691&SourceYear=2011" target="_blank">S 691/2011</a> </div> </div> </li> <li class="mobile " data-id="07c75a95-9091-4869-a036-0aeaa97ddaf8"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (561.0 KB)" title="Download PDF (561.0 KB)" data-size=" (561.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401" rel="nofollow"> 01 Apr 2011 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=679535e3-c224-49cb-bc7a-6a398872c6f8&SourceValidDate=20110401&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=181&SourceYear=2011" target="_blank">S 181/2011</a> </div> </div> </li> <li class="mobile " data-id="fe8caa88-d081-4bda-9040-17cfd7523573"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101" rel="nofollow"> 01 Jan 2011 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d0dacca-0e99-42c7-95ff-9e7b9f1b7d8b&SourceValidDate=20110101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=827&SourceYear=2010" target="_blank">S 827/2010</a> </div> </div> </li> <li class="mobile " data-id="0c42bd96-2096-4528-bdee-2a7eb0e561e4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001" rel="nofollow"> 01 Oct 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=0307253a-2b80-408f-9206-849c6d319079&SourceValidDate=20101001&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=566&SourceYear=2010" target="_blank">S 566/2010</a> </div> </div> </li> <li class="mobile " data-id="f6d148b0-3aa0-4382-9a13-eb61ca0285be"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205" rel="nofollow"> 05 Feb 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d62fbf4d-3b9c-4bd7-bda0-d2a878ab4530&SourceValidDate=20100205&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=64&SourceYear=2010" target="_blank">S 64/2010</a> </div> </div> </li> <li class="mobile " data-id="a7345904-2059-4cf1-b16b-70cc4c549eef"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101" rel="nofollow"> 01 Jan 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b6c248be-5e6c-43ef-aab5-4307a237b71f&SourceValidDate=20100101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=626&SourceYear=2009" target="_blank">S 626/2009</a> </div> </div> </li> <li class="mobile " data-id="bc5d6ba2-54ee-4111-a7e1-81e6e7467c3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401" rel="nofollow"> 01 Apr 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9dd02aec-52fc-420b-8031-f738f54632a9&SourceValidDate=20090401&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=32&SourceYear=2009" target="_blank">S 32/2009</a> </div> </div> </li> <li class="mobile " data-id="1702e6ad-7831-412e-98eb-073a9920c715"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324" rel="nofollow"> 24 Mar 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=667bf253-0309-458a-9325-2b081903a3a2&SourceValidDate=20090324&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=118&SourceYear=2009" target="_blank">S 118/2009</a> </div> </div> </li> <li class="mobile " data-id="ef1756ce-9222-469a-ac08-58c861e9eb93"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101" rel="nofollow"> 01 Jan 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=18ae85a6-dcc4-42c7-93ae-950513909c24&SourceValidDate=20090101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=674&SourceYear=2008" target="_blank">S 674/2008</a> </div> </div> </li> <li class="mobile " data-id="9112de65-66ba-4552-a559-ffa455785f03"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602" rel="nofollow"> 02 Jun 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2008 RevEd </span> </div> </div> </li> <li class="mobile " data-id="45621ef8-7735-4f51-911c-0f168be745e1"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501" rel="nofollow"> 01 May 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=e4328840-ad7c-4221-a103-ff51438d846f&SourceValidDate=20080501&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=235&SourceYear=2008" target="_blank">S 235/2008</a> </div> </div> </li> <li class="mobile " data-id="709e1f8f-e35c-4c35-aa9b-a78a070d9f5e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401" rel="nofollow"> 01 Apr 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=6bb15e84-6dce-4098-a318-9e3bfa8ec73b&SourceValidDate=20080401&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=689&SourceYear=2007" target="_blank">S 689/2007</a> </div> </div> </li> <li class="mobile " data-id="c8fa4f26-e1b2-4c1d-8a67-4b0570c913e3"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008" rel="nofollow"> 08 Oct 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=0ce3386e-97dc-4940-9dee-47f030f1d801&SourceValidDate=20071008&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=540&SourceYear=2007" target="_blank">S 540/2007</a> </div> </div> </li> <li class="mobile " data-id="1be47bf3-e591-41e7-818b-389d9c1f493a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001" rel="nofollow"> 01 Oct 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=add296b8-f46e-40f9-8a09-9e5ecdfc0bda&SourceValidDate=20071001&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=423&SourceYear=2007" target="_blank">S 423/2007</a> </div> </div> </li> <li class="mobile " data-id="1c8b0d25-5faa-42f2-b76a-4debfec3d530"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701" rel="nofollow"> 01 Jul 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=ec6f2ac5-c943-4cf7-8e28-b2594a76d2d3&SourceValidDate=20070701&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=327&SourceYear=2007" target="_blank">S 327/2007</a> </div> </div> </li> <li class="mobile " data-id="52d70647-ae43-45bb-9a79-1e393a06aeb3"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101" rel="nofollow"> 01 Jan 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=f6dcc0b3-6bb6-476f-956d-8104a9b9727e&SourceValidDate=20070101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=673&SourceYear=2006" target="_blank">S 673/2006</a> </div> </div> </li> <li class="mobile " data-id="c87fc49f-15b9-4972-933a-021f1c1688aa"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701" rel="nofollow"> 01 Jul 2006 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=25dbc062-3708-4e64-9993-9474115fd3c7&SourceValidDate=20060701&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=394&SourceYear=2006" target="_blank">S 394/2006</a> </div> </div> </li> <li class="mobile " data-id="bab035d1-f04d-4ef4-b880-8d578d00fc57"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007" rel="nofollow"> 07 Oct 2005 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d07f699a-e334-47b0-8922-788cdf2c11de&SourceValidDate=20051007&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=646&SourceYear=2005" target="_blank">S 646/2005</a> </div> </div> </li> <li class="mobile " data-id="ddbed4cf-3b9f-4160-9fad-6d544df4bd4e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101" rel="nofollow"> 01 Jan 2005 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4eb82d84-cef7-4f15-83e3-fd7a9c1b8aa4&SourceValidDate=20050101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=729&SourceYear=2004" target="_blank">S 729/2004</a> </div> </div> </li> <li class="mobile " data-id="c1808aed-66b1-4768-bece-16d6b4f1612f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208" rel="nofollow"> 08 Dec 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1644ce72-b9eb-408f-9e8b-341b7b6842de&SourceValidDate=20041208&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=728&SourceYear=2004" target="_blank">S 728/2004</a> </div> </div> </li> <li class="mobile " data-id="9087c78d-db30-4023-b98f-502b2f7fca3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501" rel="nofollow"> 01 May 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=a41e9ed0-3327-478b-be4d-29b374c68099&SourceValidDate=20040501&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=237&SourceYear=2004" target="_blank">S 237/2004</a> </div> </div> </li> <li class="mobile " data-id="fb081049-25f1-4e43-80d5-85af01889533"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101" rel="nofollow"> 01 Jan 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=481cd4e6-8711-4ef2-af38-a0752224f0cb&SourceValidDate=20040101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=627&SourceYear=2003" target="_blank">S 627/2003</a> </div> </div> </li> <li class="mobile " data-id="8cc8a282-b832-436e-b7bc-6dd1da70079c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701" rel="nofollow"> 01 Jul 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 316/2003 </span> </div> </div> </li> <li class="mobile " data-id="10e7bf4d-f9d1-4d8c-b94f-d4e55394a61a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401" rel="nofollow"> 01 Apr 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d4232e55-e08d-4080-8617-f8bf52601cb4&SourceValidDate=20030401&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=182&SourceYear=2003" target="_blank">S 182/2003</a> </div> </div> </li> <li class="mobile " data-id="aa1a8ba1-1103-4eab-9af8-006025911ed4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101" rel="nofollow"> 01 Jan 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1cf12089-7ed2-49c5-a73f-5fcd260b3508&SourceValidDate=20030101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=648&SourceYear=2002" target="_blank">S 648/2002</a> </div> </div> </li> <li class="mobile " data-id="2c1b8398-ff87-43a6-8190-a5b1987f14ac"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828" rel="nofollow"> 28 Aug 2002 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d624b60-cb48-43d9-878f-37a8967b82d6&SourceValidDate=20020828&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=427&SourceYear=2002" target="_blank">S 427/2002</a> </div> </div> </li> <li class="mobile " data-id="3b13ad96-8569-4e04-89cb-51c7e9f21333"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601" rel="nofollow"> 01 Jun 2002 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4cc5fcec-4dbc-4def-bc4a-2ab7af26f86d&SourceValidDate=20020601&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=261&SourceYear=2002" target="_blank">S 261/2002</a> </div> </div> </li> <li class="mobile " data-id="62422f93-a937-4311-8e8c-4c2ca9d3d0f0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915" rel="nofollow"> 15 Sep 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2001 RevEd </span> </div> </div> </li> <li class="mobile " data-id="46d94139-7372-458b-8201-9a576baf9ca0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" rel="nofollow"> 01 Apr 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" class="timeline-popover" title="Published Date" data-date="30 Mar 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=06bc5081-8e9e-4235-b6e1-9efa881aecb0&SourceValidDate=20010330&SourceTransactionDate=20010330&SourcePublishDate=20010330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=182&SourceYear=2001" target="_blank">S 182/2001</a> </div> </div> </li> <li class="mobile " data-id="46d94139-7372-458b-8201-9a576baf9ca0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" rel="nofollow"> 01 Apr 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" class="timeline-popover" title="Published Date" data-date="23 Mar 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=554fa293-2f26-43d6-aa19-fb996ed5f474&SourceValidDate=20010323&SourceTransactionDate=20010323&SourcePublishDate=20010323&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=137&SourceYear=2001" target="_blank">S 137/2001</a> </div> </div> </li> <li class="mobile " data-id="bce201a3-b3ea-4234-8b03-dee50ce1c5f4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218" rel="nofollow"> 18 Dec 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=62a25721-ee5a-4fcd-a0cf-61b3cfc2cb7e&SourceValidDate=20001218&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=576&SourceYear=2000" target="_blank">S 576/2000</a> </div> </div> </li> <li class="mobile " data-id="874c882a-91c2-4080-8394-f2c2508ae75c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401" rel="nofollow"> 01 Apr 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9c561f33-b6ae-4760-af6f-7e98ba9d87b6&SourceValidDate=20000401&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=160&SourceYear=2000" target="_blank">S 160/2000</a> </div> </div> </li> <li class="mobile " data-id="aa61ae5f-1d52-42db-85e6-540fc7b33b02"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107" rel="nofollow"> 07 Jan 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=500b1dc4-4e39-480e-aa36-ce462e096334&SourceValidDate=20000107&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=7&SourceYear=2000" target="_blank">S 7/2000</a> </div> </div> </li> <li class="mobile " data-id="877bd788-27f8-42c3-9686-d7045796e40a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021" rel="nofollow"> 21 Oct 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19991021&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="mobile " data-id="adcad230-f420-4341-ba6a-88bba0aba9ab"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915" rel="nofollow"> 15 Sep 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=3b8ec7a1-b499-42df-b474-0017aa74f3d3&SourceValidDate=19990915&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=371&SourceYear=1999" target="_blank">S 371/1999</a> </div> </div> </li> <li class="mobile " data-id="e36aa1d3-b61b-4c52-aa17-c72b2b0e457e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825" rel="nofollow"> 25 Aug 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b18960e2-6c76-4120-8f72-b3d8548587b6&SourceValidDate=19990825&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=361&SourceYear=1999" target="_blank">S 361/1999</a> </div> </div> </li> <li class="mobile " data-id="aec60a86-e0e3-497e-9479-88937ea4ab1a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701" rel="nofollow"> 01 Jul 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19990701&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="mobile " data-id="1d9ea6c2-3c80-494f-b022-496d4a5ead01"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724" rel="nofollow"> 24 Jul 1998 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=86989749-a89d-4ac8-aff9-649e25501191&SourceValidDate=19980724&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=400&SourceYear=1998" target="_blank">S 400/1998</a> </div> </div> </li> <li class="mobile " data-id="74bf2702-73e2-4d83-bff2-0c77b930896a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401" rel="nofollow"> 01 Apr 1998 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19980401&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="mobile " data-id="d08941e9-3f72-49aa-a451-a0d8bc93506e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110" rel="nofollow"> 10 Nov 1995 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 491/1995 </span> </div> </div> </li> <li class="mobile " data-id="d68339a9-749e-4d36-b9df-765fde76fdcd"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407" rel="nofollow"> 07 Apr 1995 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 174/1995 </span> </div> </div> </li> <li class="mobile " data-id="7573edf6-589e-4467-9d97-eadc9cb82a99"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401" rel="nofollow"> 01 Apr 1994 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 244/1994 </span> </div> </div> </li> <li class="mobile " data-id="49670957-ea0d-46df-aeb5-ee0e3bfd9b41"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330" rel="nofollow"> 30 Mar 1994 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 1994 RevEd </span> </div> </div> </li> </ul> </div> <div id="mobileProvTimeline" class="timeline" style="display: none" data-bind="visible: Show.MobileProvTimeline"> <ul class="left"> <li class="mobile"> <div class="title_top">   </div> <div class="title"><span class="right-arrow"> </span></div> </li> </ul> </div> </div> </div> <div class="toc-panel" data-bind="visible: Show.Toc" style="display: none;" id="tocPanel"> <div class="toc-title" id="tocTitle"> Table of Contents <a href="#" data-bind="click: HideMobileToc" class="right-close-btn visible-xs visible-sm"> <span class="fa fa-2x fa-close"></span> </a> </div> <div id="tocNav" class="scrollable-panel"> <nav id="toc" class="navbar navbar-light bg-white flex-column align-items-stretch toc"> <a class="nav-link" href="#top"> <b> Goods and Services Tax (General) Regulations <br /> </b> </a> <a class="nav-link" href="#P1I-"> <b>Part I PRELIMINARY</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr1-" data-part="P1I-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr1-" name="item" id="tocItem4" title="1" />  </div> <span> 1 Citation </span> </a> <a class="nav-link " href="#pr2-" data-part="P1I-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2-" name="item" id="tocItem5" title="2" />  </div> <span> 2 Definitions </span> </a> </nav> <a class="nav-link" href="#P1II-"> <b>Part II REGISTRATION</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr3-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr3-" name="item" id="tocItem7" title="3" />  </div> <span> 3 Group registration </span> </a> <a class="nav-link " href="#pr4-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr4-" name="item" id="tocItem8" title="4" />  </div> <span> 4 Eligibility to register as group </span> </a> <a class="nav-link " href="#pr5-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr5-" name="item" id="tocItem9" title="5" />  </div> <span> 5 Input tax claim by members of group </span> </a> <a class="nav-link " href="#pr6-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr6-" name="item" id="tocItem10" title="6" />  </div> <span> 6 Termination of group registration </span> </a> <a class="nav-link " href="#pr7-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr7-" name="item" id="tocItem11" title="7" />  </div> <span> 7 Divisional registration </span> </a> <a class="nav-link " href="#pr8-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr8-" name="item" id="tocItem12" title="8" />  </div> <span> 8 Cancellation of registration </span> </a> <a class="nav-link " href="#pr9-" data-part="P1II-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr9-" name="item" id="tocItem13" title="9" />  </div> <span> 9 Representation of club, association, society, management corporation or organisation </span> </a> </nav> <a class="nav-link" href="#P1III-"> <b>Part III TAX INVOICES AND OTHER INVOICES</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr10-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr10-" name="item" id="tocItem15" title="10" />  </div> <span> 10 Obligation to provide tax invoice </span> </a> <a class="nav-link " href="#pr11-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr11-" name="item" id="tocItem16" title="11" />  </div> <span> 11 Contents of tax invoice </span> </a> <a class="nav-link " href="#pr12-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr12-" name="item" id="tocItem17" title="12" />  </div> <span> 12 Change of rate and credit notes </span> </a> <a class="nav-link " href="#pr13-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr13-" name="item" id="tocItem18" title="13" />  </div> <span> 13 Simplified invoices </span> </a> <a class="nav-link " href="#pr13A-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr13A-" name="item" id="tocItem19" title="13A" />  </div> <span> 13A Other invoices </span> </a> <a class="nav-link " href="#pr13B-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr13B-" name="item" id="tocItem20" title="13B" />  </div> <span> 13B Inclusion of certain details in invoices </span> </a> <a class="nav-link " href="#pr14-" data-part="P1III-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr14-" name="item" id="tocItem21" title="14" />  </div> <span> 14 General </span> </a> </nav> <a class="nav-link" href="#P1IV-"> <b>Part IV TIME OF SUPPLY</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr15-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr15-" name="item" id="tocItem23" title="15" />  </div> <span> 15 Supplies of goods and services excluded from section 11B(3) of Act </span> </a> <a class="nav-link " href="#pr15A-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr15A-" name="item" id="tocItem24" title="15A" />  </div> <span> 15A Supplies of distantly taxable goods and services excluded from section 11C(4) of Act </span> </a> <a class="nav-link " href="#pr16-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr16-" name="item" id="tocItem25" title="16" />  </div> <span> 16 Licence, tenancy and lease </span> </a> <a class="nav-link " href="#pr17-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr17-" name="item" id="tocItem26" title="17" />  </div> <span> 17 (Deleted) </span> </a> <a class="nav-link " href="#pr18-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr18-" name="item" id="tocItem27" title="18" />  </div> <span> 18 (Deleted) </span> </a> <a class="nav-link " href="#pr19-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr19-" name="item" id="tocItem28" title="19" />  </div> <span> 19 (Deleted) </span> </a> <a class="nav-link " href="#pr20-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr20-" name="item" id="tocItem29" title="20" />  </div> <span> 20 Continuous supplies of services </span> </a> <a class="nav-link " href="#pr21-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr21-" name="item" id="tocItem30" title="21" />  </div> <span> 21 (Deleted) </span> </a> <a class="nav-link " href="#pr22-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr22-" name="item" id="tocItem31" title="22" />  </div> <span> 22 (Deleted) </span> </a> <a class="nav-link " href="#pr23-" data-part="P1IV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr23-" name="item" id="tocItem32" title="23" />  </div> <span> 23 General </span> </a> </nav> <a class="nav-link" href="#P1IVA-"> <b>Part IVA PLACE WHERE RECIPIENT OF SEVENTH SCHEDULE SUPPLY BELONGS</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr24-" data-part="P1IVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr24-" name="item" id="tocItem34" title="24" />  </div> <span> 24 Place where recipient of Seventh Schedule supply of remote services belongs </span> </a> </nav> <a class="nav-link" href="#P1V-"> <b>Part V INPUT TAX AND PARTIAL EXEMPTION</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr25-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr25-" name="item" id="tocItem36" title="25" />  </div> <span> 25 Definitions and longer periods </span> </a> <a class="nav-link " href="#pr26-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr26-" name="item" id="tocItem37" title="26" />  </div> <span> 26 Disallowance of input tax </span> </a> <a class="nav-link " href="#pr27-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr27-" name="item" id="tocItem38" title="27" />  </div> <span> 27 Disallowance of input tax relating to motor car </span> </a> <a class="nav-link " href="#pr28-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr28-" name="item" id="tocItem39" title="28" />  </div> <span> 28 De minimis rule </span> </a> <a class="nav-link " href="#pr29-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr29-" name="item" id="tocItem40" title="29" />  </div> <span> 29 Attribution of input tax to taxable supplies </span> </a> <a class="nav-link " href="#pr30-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr30-" name="item" id="tocItem41" title="30" />  </div> <span> 30 Use of other methods </span> </a> <a class="nav-link " href="#pr31-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr31-" name="item" id="tocItem42" title="31" />  </div> <span> 31 Attribution of input tax to foreign and bonded warehouse supplies </span> </a> <a class="nav-link " href="#pr32-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr32-" name="item" id="tocItem43" title="32" />  </div> <span> 32 Attribution of input tax on self-supplies </span> </a> <a class="nav-link " href="#pr33-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr33-" name="item" id="tocItem44" title="33" />  </div> <span> 33 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies </span> </a> <a class="nav-link " href="#pr34-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr34-" name="item" id="tocItem45" title="34" />  </div> <span> 34 Non-applicability to certain businesses </span> </a> <a class="nav-link " href="#pr35-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr35-" name="item" id="tocItem46" title="35" />  </div> <span> 35 Non-applicability where other exempt supplies are made </span> </a> <a class="nav-link " href="#pr36-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr36-" name="item" id="tocItem47" title="36" />  </div> <span> 36 Adjustment of attribution </span> </a> <a class="nav-link " href="#pr37-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr37-" name="item" id="tocItem48" title="37" />  </div> <span> 37 Adjustment of input tax deducted </span> </a> <a class="nav-link " href="#pr38-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr38-" name="item" id="tocItem49" title="38" />  </div> <span> 38 Adjustment of input tax deemed deducted </span> </a> <a class="nav-link " href="#pr39-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr39-" name="item" id="tocItem50" title="39" />  </div> <span> 39 Adjustment of input tax incurred </span> </a> <a class="nav-link " href="#pr40-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr40-" name="item" id="tocItem51" title="40" />  </div> <span> 40 Exceptional claims for tax relief </span> </a> <a class="nav-link " href="#pr41-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr41-" name="item" id="tocItem52" title="41" />  </div> <span> 41 Input tax for land to be used for making exempt supplies </span> </a> <a class="nav-link " href="#pr41A-" data-part="P1V-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr41A-" name="item" id="tocItem53" title="41A" />  </div> <span> 41A Input tax deemed incurred in relation to insurance cash payments </span> </a> </nav> <a class="nav-link" href="#P1VI-"> <b>Part VI REMISSION AND DEFERRED PAYMENT</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr42-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr42-" name="item" id="tocItem55" title="42" />  </div> <span> 42 Remission for goods lost, damaged or destroyed </span> </a> <a class="nav-link " href="#pr42A-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr42A-" name="item" id="tocItem56" title="42A" />  </div> <span> 42A Repayment of tax to persons in business overseas </span> </a> <a class="nav-link " href="#pr42B-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr42B-" name="item" id="tocItem57" title="42B" />  </div> <span> 42B Claim for input tax on import of processed goods </span> </a> <a class="nav-link " href="#pr43-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr43-" name="item" id="tocItem58" title="43" />  </div> <span> 43 Petroleum products removed from customs control </span> </a> <a class="nav-link " href="#pr44-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr44-" name="item" id="tocItem59" title="44" />  </div> <span> 44 Goods removed from bonded warehouse by persons approved under Major Exporter Scheme or Third Party Logistics Company Scheme </span> </a> <a class="nav-link " href="#pr45-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr45-" name="item" id="tocItem60" title="45" />  </div> <span> 45 Major exporter scheme </span> </a> <a class="nav-link " href="#pr45A-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr45A-" name="item" id="tocItem61" title="45A" />  </div> <span> 45A Approved Third Party Logistics Company Scheme </span> </a> <a class="nav-link " href="#pr45B-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr45B-" name="item" id="tocItem62" title="45B" />  </div> <span> 45B Approved Marine Fuel Trader Scheme </span> </a> <a class="nav-link " href="#pr45C-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr45C-" name="item" id="tocItem63" title="45C" />  </div> <span> 45C Approved import tax suspension scheme </span> </a> <a class="nav-link " href="#pr45D-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr45D-" name="item" id="tocItem64" title="45D" />  </div> <span> 45D Import Goods and Services Tax Deferment Scheme </span> </a> <a class="nav-link " href="#pr46-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46-" name="item" id="tocItem65" title="46" />  </div> <span> 46 Approved contract manufacturer and trader scheme </span> </a> <a class="nav-link " href="#pr46A-" data-part="P1VI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46A-" name="item" id="tocItem66" title="46A" />  </div> <span> 46A Approved refiner and consolidator scheme </span> </a> </nav> <a class="nav-link" href="#P1VIA-"> <b>Part VIA CREDIT IN RESPECT OF TAX FOR REGISTERED (SEVENTH SCHEDULE — PAY ONLY) PERSONS</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr46B-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46B-" name="item" id="tocItem68" title="46B" />  </div> <span> 46B Definitions of this Part </span> </a> <a class="nav-link " href="#pr46C-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46C-" name="item" id="tocItem69" title="46C" />  </div> <span> 46C Application of this Part </span> </a> <a class="nav-link " href="#pr46D-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46D-" name="item" id="tocItem70" title="46D" />  </div> <span> 46D Entitlement of registered (Seventh Schedule — pay only) person to credit </span> </a> <a class="nav-link " href="#pr46E-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46E-" name="item" id="tocItem71" title="46E" />  </div> <span> 46E Making claim to Comptroller </span> </a> <a class="nav-link " href="#pr46F-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46F-" name="item" id="tocItem72" title="46F" />  </div> <span> 46F Evidence required to support claim </span> </a> <a class="nav-link " href="#pr46G-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46G-" name="item" id="tocItem73" title="46G" />  </div> <span> 46G Records to be kept </span> </a> <a class="nav-link " href="#pr46H-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46H-" name="item" id="tocItem74" title="46H" />  </div> <span> 46H Preservation of documents and records and duty to produce </span> </a> <a class="nav-link " href="#pr46I-" data-part="P1VIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46I-" name="item" id="tocItem75" title="46I" />  </div> <span> 46I Repayment of credit </span> </a> </nav> <a class="nav-link" href="#P1VIB-"> <b>Part VIB CREDIT FOR REIMBURSEMENT OF TAX CHARGED UNDER SECTION 8(1A) OF ACT</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr46J-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46J-" name="item" id="tocItem77" title="46J" />  </div> <span> 46J Definitions of this Part </span> </a> <a class="nav-link " href="#pr46K-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46K-" name="item" id="tocItem78" title="46K" />  </div> <span> 46K Application of this Part </span> </a> <a class="nav-link " href="#pr46L-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46L-" name="item" id="tocItem79" title="46L" />  </div> <span> 46L Entitlement of taxable person to credit </span> </a> <a class="nav-link " href="#pr46M-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46M-" name="item" id="tocItem80" title="46M" />  </div> <span> 46M Making claim to Comptroller </span> </a> <a class="nav-link " href="#pr46N-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46N-" name="item" id="tocItem81" title="46N" />  </div> <span> 46N Evidence required to support claim </span> </a> <a class="nav-link " href="#pr46O-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46O-" name="item" id="tocItem82" title="46O" />  </div> <span> 46O Records to be kept </span> </a> <a class="nav-link " href="#pr46P-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46P-" name="item" id="tocItem83" title="46P" />  </div> <span> 46P Preservation of documents and records and duty to produce </span> </a> <a class="nav-link " href="#pr46Q-" data-part="P1VIB-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr46Q-" name="item" id="tocItem84" title="46Q" />  </div> <span> 46Q Repayment of credit </span> </a> </nav> <a class="nav-link" href="#P1VII-"> <b>Part VII TOURIST REFUND SCHEME</b> </a> <a class="nav-link" href="#P1VII-P21-"> <b>Division 1  General</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr47-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr47-" name="item" id="tocItem87" title="47" />  </div> <span> 47 Definitions of this Part </span> </a> <a class="nav-link " href="#pr48-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr48-" name="item" id="tocItem88" title="48" />  </div> <span> 48 Tourist refund scheme </span> </a> </nav> <a class="nav-link" href="#P1VII-P22-"> <b>Division 2  Refund to tourist</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr49-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr49-" name="item" id="tocItem90" title="49" />  </div> <span> 49 Meaning of tourist </span> </a> <a class="nav-link " href="#pr50-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50-" name="item" id="tocItem91" title="50" />  </div> <span> 50 Conditions for refund to tourist </span> </a> <a class="nav-link " href="#pr50A-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50A-" name="item" id="tocItem92" title="50A" />  </div> <span> 50A Obligations of tourist upon approval of refund </span> </a> <a class="nav-link " href="#pr50B-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50B-" name="item" id="tocItem93" title="50B" />  </div> <span> 50B Revocation of approval and recovery of refund made as tax due </span> </a> </nav> <a class="nav-link" href="#P1VII-P23-"> <b>Division 3  Refund to taxable person</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr50C-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50C-" name="item" id="tocItem95" title="50C" />  </div> <span> 50C Conditions for refund to taxable person, etc. </span> </a> </nav> <a class="nav-link" href="#P1VII-P24-"> <b>Division 4  Approvals and appointments of persons in relation to electronic approvals of refunds to tourists</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr50D-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50D-" name="item" id="tocItem97" title="50D" />  </div> <span> 50D Prohibition against representations as being approved independent retailer, etc. </span> </a> <a class="nav-link " href="#pr50E-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50E-" name="item" id="tocItem98" title="50E" />  </div> <span> 50E Approved central refund agencies and approved independent retailers </span> </a> <a class="nav-link " href="#pr50F-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr50F-" name="item" id="tocItem99" title="50F" />  </div> <span> 50F Approved central refund counter operators </span> </a> </nav> <a class="nav-link" href="#P1VII-P25-"> <b>Division 5  Repealed</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr51-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr51-" name="item" id="tocItem101" title="51" />  </div> <span> 51 (Deleted) </span> </a> <a class="nav-link " href="#pr51A-" data-part="P1VII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr51A-" name="item" id="tocItem102" title="51A" />  </div> <span> 51A (Deleted) </span> </a> </nav> <a class="nav-link" href="#P1VIII-"> <b>Part VIII RETURNS, PAYMENTS AND NOTICES</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr52-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr52-" name="item" id="tocItem104" title="52" />  </div> <span> 52 Furnishing of returns </span> </a> <a class="nav-link " href="#pr53-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr53-" name="item" id="tocItem105" title="53" />  </div> <span> 53 Submission of returns through electronic service </span> </a> <a class="nav-link " href="#pr54-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr54-" name="item" id="tocItem106" title="54" />  </div> <span> 54 (Deleted) </span> </a> <a class="nav-link " href="#pr55-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr55-" name="item" id="tocItem107" title="55" />  </div> <span> 55 Power to direct production of documents </span> </a> <a class="nav-link " href="#pr56-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr56-" name="item" id="tocItem108" title="56" />  </div> <span> 56 Preservation of returns </span> </a> <a class="nav-link " href="#pr57-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr57-" name="item" id="tocItem109" title="57" />  </div> <span> 57 Power to direct keeping and preserving of records in electronic form </span> </a> <a class="nav-link " href="#pr58-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr58-" name="item" id="tocItem110" title="58" />  </div> <span> 58 Statement for sale in satisfaction of debt </span> </a> <a class="nav-link " href="#pr58A-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr58A-" name="item" id="tocItem111" title="58A" />  </div> <span> 58A Statement for supply (other than by way of sale) in satisfaction of debt </span> </a> <a class="nav-link " href="#pr59-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr59-" name="item" id="tocItem112" title="59" />  </div> <span> 59 Tax to be accounted for on returns and payment of tax </span> </a> <a class="nav-link " href="#pr60-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr60-" name="item" id="tocItem113" title="60" />  </div> <span> 60 Estimation of output tax </span> </a> <a class="nav-link " href="#pr61-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr61-" name="item" id="tocItem114" title="61" />  </div> <span> 61 Claim for input tax </span> </a> <a class="nav-link " href="#pr62-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr62-" name="item" id="tocItem115" title="62" />  </div> <span> 62 Failure to comply with notices or submit returns </span> </a> <a class="nav-link " href="#pr63-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr63-" name="item" id="tocItem116" title="63" />  </div> <span> 63 Time for payment of refund </span> </a> <a class="nav-link " href="#pr64-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr64-" name="item" id="tocItem117" title="64" />  </div> <span> 64 Interest on late payment </span> </a> <a class="nav-link " href="#pr65-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr65-" name="item" id="tocItem118" title="65" />  </div> <span> 65 Interest less than $10 not payable </span> </a> <a class="nav-link " href="#pr66-" data-part="P1VIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr66-" name="item" id="tocItem119" title="66" />  </div> <span> 66 Correction of errors </span> </a> </nav> <a class="nav-link" href="#P1VIIIA-"> <b>Part VIIIA CUSTOMER ACCOUNTING</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr66A-" data-part="P1VIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr66A-" name="item" id="tocItem121" title="66A" />  </div> <span> 66A Relevant supplies of goods or services </span> </a> <a class="nav-link " href="#pr66B-" data-part="P1VIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr66B-" name="item" id="tocItem122" title="66B" />  </div> <span> 66B Excepted supplies of goods </span> </a> <a class="nav-link " href="#pr66C-" data-part="P1VIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr66C-" name="item" id="tocItem123" title="66C" />  </div> <span> 66C Prescribed threshold </span> </a> <a class="nav-link " href="#pr66D-" data-part="P1VIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr66D-" name="item" id="tocItem124" title="66D" />  </div> <span> 66D Changes in value of relevant supply of goods or services </span> </a> </nav> <a class="nav-link" href="#P1IX-"> <b>Part IX CASH ACCOUNTING</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr67-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr67-" name="item" id="tocItem126" title="67" />  </div> <span> 67 Definitions of this Part </span> </a> <a class="nav-link " href="#pr68-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr68-" name="item" id="tocItem127" title="68" />  </div> <span> 68 Cash accounting scheme </span> </a> <a class="nav-link " href="#pr69-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr69-" name="item" id="tocItem128" title="69" />  </div> <span> 69 Admission to scheme </span> </a> <a class="nav-link " href="#pr70-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr70-" name="item" id="tocItem129" title="70" />  </div> <span> 70 Commencement and expiry of scheme </span> </a> <a class="nav-link " href="#pr71-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr71-" name="item" id="tocItem130" title="71" />  </div> <span> 71 Supplies before expiry </span> </a> <a class="nav-link " href="#pr72-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr72-" name="item" id="tocItem131" title="72" />  </div> <span> 72 Insolvency of approved person </span> </a> <a class="nav-link " href="#pr73-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr73-" name="item" id="tocItem132" title="73" />  </div> <span> 73 Death, bankruptcy, incapacity and cessation of business </span> </a> <a class="nav-link " href="#pr74-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr74-" name="item" id="tocItem133" title="74" />  </div> <span> 74 Revocation of approval </span> </a> <a class="nav-link " href="#pr75-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr75-" name="item" id="tocItem134" title="75" />  </div> <span> 75 Accounting while in scheme </span> </a> <a class="nav-link " href="#pr76-" data-part="P1IX-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr76-" name="item" id="tocItem135" title="76" />  </div> <span> 76 Saving for Government </span> </a> </nav> <a class="nav-link" href="#P1X-"> <b>Part X DISPLAY OF PRICES</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr77-" data-part="P1X-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr77-" name="item" id="tocItem137" title="77" />  </div> <span> 77 Price to include tax </span> </a> <a class="nav-link " href="#pr78-" data-part="P1X-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr78-" name="item" id="tocItem138" title="78" />  </div> <span> 78 Exemption </span> </a> <a class="nav-link " href="#pr79-" data-part="P1X-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr79-" name="item" id="tocItem139" title="79" />  </div> <span> 79 Tax shown on receipt </span> </a> </nav> <a class="nav-link" href="#P1XI-"> <b>Part XI MARGIN SCHEME</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr80-" data-part="P1XI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr80-" name="item" id="tocItem141" title="80" />  </div> <span> 80 Relief for certain goods </span> </a> <a class="nav-link " href="#pr81-" data-part="P1XI-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr81-" name="item" id="tocItem142" title="81" />  </div> <span> 81 Application for relief </span> </a> </nav> <a class="nav-link" href="#P1XII-"> <b>Part XII BAD DEBT RELIEF</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr82-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr82-" name="item" id="tocItem144" title="82" />  </div> <span> 82 Definitions of this Part </span> </a> <a class="nav-link " href="#pr83-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr83-" name="item" id="tocItem145" title="83" />  </div> <span> 83 Bad debt relief </span> </a> <a class="nav-link " href="#pr84-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr84-" name="item" id="tocItem146" title="84" />  </div> <span> 84 Making claim to Comptroller </span> </a> <a class="nav-link " href="#pr85-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr85-" name="item" id="tocItem147" title="85" />  </div> <span> 85 Evidence required to support claim </span> </a> <a class="nav-link " href="#pr86-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr86-" name="item" id="tocItem148" title="86" />  </div> <span> 86 Records to be kept </span> </a> <a class="nav-link " href="#pr87-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr87-" name="item" id="tocItem149" title="87" />  </div> <span> 87 Preservation of documents and records and duty to produce </span> </a> <a class="nav-link " href="#pr88-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr88-" name="item" id="tocItem150" title="88" />  </div> <span> 88 Attribution of payments </span> </a> <a class="nav-link " href="#pr89-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr89-" name="item" id="tocItem151" title="89" />  </div> <span> 89 Repayment of refund </span> </a> <a class="nav-link " href="#pr90-" data-part="P1XII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90-" name="item" id="tocItem152" title="90" />  </div> <span> 90 Writing off debts </span> </a> </nav> <a class="nav-link" href="#P1XIIA-"> <b>Part XIIA REVERSE CHARGE ADJUSTMENTS</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr90A-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90A-" name="item" id="tocItem154" title="90A" />  </div> <span> 90A Definitions of this Part </span> </a> <a class="nav-link " href="#pr90B-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90B-" name="item" id="tocItem155" title="90B" />  </div> <span> 90B Adjustment for reverse charge supply </span> </a> <a class="nav-link " href="#pr90C-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90C-" name="item" id="tocItem156" title="90C" />  </div> <span> 90C Making claim to Comptroller </span> </a> <a class="nav-link " href="#pr90D-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90D-" name="item" id="tocItem157" title="90D" />  </div> <span> 90D Evidence required to support claim </span> </a> <a class="nav-link " href="#pr90E-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90E-" name="item" id="tocItem158" title="90E" />  </div> <span> 90E Records to be kept for claim </span> </a> <a class="nav-link " href="#pr90F-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90F-" name="item" id="tocItem159" title="90F" />  </div> <span> 90F Preservation of documents and records and duty to produce </span> </a> <a class="nav-link " href="#pr90G-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90G-" name="item" id="tocItem160" title="90G" />  </div> <span> 90G Reversal of adjustment made under claim </span> </a> <a class="nav-link " href="#pr90H-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90H-" name="item" id="tocItem161" title="90H" />  </div> <span> 90H Attribution of payments </span> </a> <a class="nav-link " href="#pr90I-" data-part="P1XIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr90I-" name="item" id="tocItem162" title="90I" />  </div> <span> 90I Consideration not paid </span> </a> </nav> <a class="nav-link" href="#P1XIII-"> <b>Part XIII BETTING AND GAMING</b> </a> <a class="nav-link" href="#P1XIII-P21-"> <b>Division 1  General</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr91-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr91-" name="item" id="tocItem165" title="91" />  </div> <span> 91 Consideration of betting and gaming transactions </span> </a> <a class="nav-link " href="#pr91A-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr91A-" name="item" id="tocItem166" title="91A" />  </div> <span> 91A Value of betting and gaming transactions </span> </a> <a class="nav-link " href="#pr91B-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr91B-" name="item" id="tocItem167" title="91B" />  </div> <span> 91B Tax chargeable on betting and gaming transactions </span> </a> </nav> <a class="nav-link" href="#P1XIII-P22-"> <b>Division 2  Casinos</b> </a> <a class="nav-link" href="#P1XIII-P22-P4_92-"> <b> <i>Sub-division 1 — Definitions</i></b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr92-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92-" name="item" id="tocItem170" title="92" />  </div> <span> 92 Definitions </span> </a> </nav> <a class="nav-link" href="#P1XIII-P22-P4_92A-"> <b> <i>Sub-division 2 — Registration</i></b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr92A-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92A-" name="item" id="tocItem172" title="92A" />  </div> <span> 92A Divisional registration </span> </a> </nav> <a class="nav-link" href="#P1XIII-P22-P4_92B-"> <b> <i>Sub-division 3 — Tax on gaming supplies</i></b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr92B-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92B-" name="item" id="tocItem174" title="92B" />  </div> <span> 92B Application </span> </a> <a class="nav-link " href="#pr92C-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92C-" name="item" id="tocItem175" title="92C" />  </div> <span> 92C Gaming supplies </span> </a> <a class="nav-link " href="#pr92D-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92D-" name="item" id="tocItem176" title="92D" />  </div> <span> 92D Time of gaming supplies </span> </a> <a class="nav-link " href="#pr92E-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92E-" name="item" id="tocItem177" title="92E" />  </div> <span> 92E Computation of tax chargeable on gaming supplies </span> </a> <a class="nav-link " href="#pr92F-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92F-" name="item" id="tocItem178" title="92F" />  </div> <span> 92F Carry forward of negative gaming supply </span> </a> <a class="nav-link " href="#pr92G-" data-part="P1XIII-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr92G-" name="item" id="tocItem179" title="92G" />  </div> <span> 92G Disallowance of input tax in respect of non-monetary prize </span> </a> </nav> <a class="nav-link" href="#P1XIIIA-"> <b>Part XIIIA VOUCHERS</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr93A-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93A-" name="item" id="tocItem181" title="93A" />  </div> <span> 93A Application of Part </span> </a> <a class="nav-link " href="#pr93B-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93B-" name="item" id="tocItem182" title="93B" />  </div> <span> 93B Supply of vouchers by issuer </span> </a> <a class="nav-link " href="#pr93C-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93C-" name="item" id="tocItem183" title="93C" />  </div> <span> 93C Redemption of voucher </span> </a> <a class="nav-link " href="#pr93D-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93D-" name="item" id="tocItem184" title="93D" />  </div> <span> 93D Unredeemed balance of vouchers </span> </a> <a class="nav-link " href="#pr93E-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93E-" name="item" id="tocItem185" title="93E" />  </div> <span> 93E Election for different treatment </span> </a> <a class="nav-link " href="#pr93F-" data-part="P1XIIIA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr93F-" name="item" id="tocItem186" title="93F" />  </div> <span> 93F Supply of vouchers by intermediary </span> </a> </nav> <a class="nav-link" href="#P1XIV-"> <b>Part XIV WAREHOUSING REGIME</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr94-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr94-" name="item" id="tocItem188" title="94" />  </div> <span> 94 Application for licence </span> </a> <a class="nav-link " href="#pr95-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr95-" name="item" id="tocItem189" title="95" />  </div> <span> 95 Furnishing of security </span> </a> <a class="nav-link " href="#pr96-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr96-" name="item" id="tocItem190" title="96" />  </div> <span> 96 Period of licence </span> </a> <a class="nav-link " href="#pr97-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr97-" name="item" id="tocItem191" title="97" />  </div> <span> 97 Maintenance of warehouse </span> </a> <a class="nav-link " href="#pr98-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr98-" name="item" id="tocItem192" title="98" />  </div> <span> 98 Types of goods stored </span> </a> <a class="nav-link " href="#pr98A-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr98A-" name="item" id="tocItem193" title="98A" />  </div> <span> 98A Permitted activities in bonded warehouse </span> </a> <a class="nav-link " href="#pr99-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr99-" name="item" id="tocItem194" title="99" />  </div> <span> 99 Manner of storage </span> </a> <a class="nav-link " href="#pr100-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr100-" name="item" id="tocItem195" title="100" />  </div> <span> 100 Records, returns and permits </span> </a> <a class="nav-link " href="#pr101-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr101-" name="item" id="tocItem196" title="101" />  </div> <span> 101 Destruction of goods </span> </a> <a class="nav-link " href="#pr102-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr102-" name="item" id="tocItem197" title="102" />  </div> <span> 102 Revocation or suspension of licence </span> </a> <a class="nav-link " href="#pr103-" data-part="P1XIV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103-" name="item" id="tocItem198" title="103" />  </div> <span> 103 Licence fees </span> </a> </nav> <a class="nav-link" href="#P1XIVA-"> <b>Part XIVA WAREHOUSING (CONTAINER FREIGHT) REGIME</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr103A-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103A-" name="item" id="tocItem200" title="103A" />  </div> <span> 103A Definition of this Part </span> </a> <a class="nav-link " href="#pr103B-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103B-" name="item" id="tocItem201" title="103B" />  </div> <span> 103B Application for container freight warehouse licence </span> </a> <a class="nav-link " href="#pr103C-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103C-" name="item" id="tocItem202" title="103C" />  </div> <span> 103C Furnishing of security </span> </a> <a class="nav-link " href="#pr103D-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103D-" name="item" id="tocItem203" title="103D" />  </div> <span> 103D Period of licence </span> </a> <a class="nav-link " href="#pr103E-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103E-" name="item" id="tocItem204" title="103E" />  </div> <span> 103E Security of warehouse </span> </a> <a class="nav-link " href="#pr103F-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103F-" name="item" id="tocItem205" title="103F" />  </div> <span> 103F Use of container freight warehouse </span> </a> <a class="nav-link " href="#pr103G-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103G-" name="item" id="tocItem206" title="103G" />  </div> <span> 103G Manner of storage </span> </a> <a class="nav-link " href="#pr103H-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103H-" name="item" id="tocItem207" title="103H" />  </div> <span> 103H Records of movements and contents of container </span> </a> <a class="nav-link " href="#pr103I-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103I-" name="item" id="tocItem208" title="103I" />  </div> <span> 103I Destruction of goods </span> </a> <a class="nav-link " href="#pr103J-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103J-" name="item" id="tocItem209" title="103J" />  </div> <span> 103J Revocation </span> </a> <a class="nav-link " href="#pr103K-" data-part="P1XIVA-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr103K-" name="item" id="tocItem210" title="103K" />  </div> <span> 103K Licence fees </span> </a> </nav> <a class="nav-link" href="#P1XV-"> <b>Part XV GENERAL</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr104-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr104-" name="item" id="tocItem212" title="104" />  </div> <span> 104 Acquirer of land to account for tax </span> </a> <a class="nav-link " href="#pr104A-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr104A-" name="item" id="tocItem213" title="104A" />  </div> <span> 104A Acquisition by real estate investment trust </span> </a> <a class="nav-link " href="#pr105-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr105-" name="item" id="tocItem214" title="105" />  </div> <span> 105 Zero-rating of goods to be exported </span> </a> <a class="nav-link " href="#pr105A-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr105A-" name="item" id="tocItem215" title="105A" />  </div> <span> 105A Zero-rating of supply of goods to be hand-carried for export </span> </a> <a class="nav-link " href="#pr106-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr106-" name="item" id="tocItem216" title="106" />  </div> <span> 106 Zero-rating of supply of certain tools, machinery and prototypes </span> </a> <a class="nav-link " href="#pr106A-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr106A-" name="item" id="tocItem217" title="106A" />  </div> <span> 106A Zero-rating of supplies to approved marine customers </span> </a> <a class="nav-link " href="#pr106B-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr106B-" name="item" id="tocItem218" title="106B" />  </div> <span> 106B Specialised Warehouses Scheme </span> </a> <a class="nav-link " href="#pr107-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr107-" name="item" id="tocItem219" title="107" />  </div> <span> 107 Distress </span> </a> <a class="nav-link " href="#pr108-" data-part="P1XV-"> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr108-" name="item" id="tocItem220" title="108" />  </div> <span> 108 Offences </span> </a> </nav> <a class="nav-link" href="#Sc1-"> <b>FIRST SCHEDULE Fees</b> </a> <a class="nav-link" href="#Sc2-"> <b>SECOND SCHEDULE Particulars to be specified in the invoice</b> </a> <a class="nav-link" href="#xv-"> <b>Legislative History</b> </a> </nav> </div> <div class="row" id="tocButton"> <div class="col-12 toc-bottom"> <button type="button" class="btn btn-default btn-sm" data-bind="click: OnClearProvisions">Reset</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: OnGetProvisions">Get Provisions</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: function () { window.location = '/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&WholeDoc=1'; }" style="" id="wholeDoc">Whole Document</button> </div> </div> </div> </div> <script src="/bundles/details-resize?v=8yG9IeaPD47smcpbQ22zjoNarFMiQCr7x78ytL_dHEQ1" nonce="bXqyIANrCAG2DJ6eQAjWi5q7WpYQURT5RDljQSqde50="></script> </div> <div class="col-lg-8 col-12 col-legis" id="colLegis" data-bind="css: { 'col-lg-8': Show.Sidebar, 'col-lg-12': !Show.Sidebar() }, visible: Show.Legis"> <div id="DesktopToolbar" class="hidden-xs hidden-sm"> <div data-bind="visible: !Show.Sidebar()" class="top-left-panel-2" style="display: none"> <div class="legis-title"> <span>Goods and Services Tax (General) Regulations</span> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&ViewType=Pdf&_=20240321010930" title="Download PDF (840.7 KB)" aria-label="Download PDF (840.7 KB)" data-size=" (840.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status: 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ShowSearchWithin"> <span class="fa fa-search"></span> </a> </li> <li> <a href="/Help/SSO-Guide/Category/4" aria-label="Help" title="Help" class="help"> <span class="fa fa-question-circle"></span> </a> </li> </ul> </div> </div> <div class="desktop-timeline hidden-xs hidden-sm" data-bind="visible: Show.DesktopTimeline" style="display: none"> <ul class="nav nav-tabs"> <li class="nav-item" role="presentation"><a class="nav-link" href="#" data-bind="css: { 'active': Show.DesktopDocTimeline }, click: ShowDesktopDocTimeline">Document</a></li> <li class="nav-item" role="presentation"><a class="nav-link" href="#" data-bind="css: { 'active': Show.DesktopProvTimeline }, click: ShowDesktopProvTimeline">Provision</a></li> </ul> <div class="timeline" id="docTimeline" style="display: none" data-bind="visible: Show.DesktopDocTimeline"> <ul> <li class="" data-id="49670957-ea0d-46df-aeb5-ee0e3bfd9b41"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330" rel="nofollow"> 30 Mar 1994 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 1994 RevEd </span> </div> </div> </li> <li class="" data-id="7573edf6-589e-4467-9d97-eadc9cb82a99"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401" rel="nofollow"> 01 Apr 1994 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 244/1994 </span> </div> </div> </li> <li class="" data-id="d68339a9-749e-4d36-b9df-765fde76fdcd"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407" rel="nofollow"> 07 Apr 1995 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 174/1995 </span> </div> </div> </li> <li class="" data-id="d08941e9-3f72-49aa-a451-a0d8bc93506e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110" rel="nofollow"> 10 Nov 1995 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 491/1995 </span> </div> </div> </li> <li class="" data-id="74bf2702-73e2-4d83-bff2-0c77b930896a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401" rel="nofollow"> 01 Apr 1998 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19980401&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="" data-id="1d9ea6c2-3c80-494f-b022-496d4a5ead01"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724" rel="nofollow"> 24 Jul 1998 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=86989749-a89d-4ac8-aff9-649e25501191&SourceValidDate=19980724&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=400&SourceYear=1998" target="_blank">S 400/1998</a> </div> </div> </li> <li class="" data-id="aec60a86-e0e3-497e-9479-88937ea4ab1a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701" rel="nofollow"> 01 Jul 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19990701&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="" data-id="e36aa1d3-b61b-4c52-aa17-c72b2b0e457e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825" rel="nofollow"> 25 Aug 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b18960e2-6c76-4120-8f72-b3d8548587b6&SourceValidDate=19990825&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=361&SourceYear=1999" target="_blank">S 361/1999</a> </div> </div> </li> <li class="" data-id="adcad230-f420-4341-ba6a-88bba0aba9ab"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915" rel="nofollow"> 15 Sep 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=3b8ec7a1-b499-42df-b474-0017aa74f3d3&SourceValidDate=19990915&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=371&SourceYear=1999" target="_blank">S 371/1999</a> </div> </div> </li> <li class="" data-id="877bd788-27f8-42c3-9686-d7045796e40a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021" rel="nofollow"> 21 Oct 1999 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=039b792a-3360-49cb-aeee-e3f5b37c57ea&SourceValidDate=19991021&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=1999" target="_blank">S 461/1999</a> </div> </div> </li> <li class="" data-id="aa61ae5f-1d52-42db-85e6-540fc7b33b02"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107" rel="nofollow"> 07 Jan 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=500b1dc4-4e39-480e-aa36-ce462e096334&SourceValidDate=20000107&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=7&SourceYear=2000" target="_blank">S 7/2000</a> </div> </div> </li> <li class="" data-id="874c882a-91c2-4080-8394-f2c2508ae75c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401" rel="nofollow"> 01 Apr 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9c561f33-b6ae-4760-af6f-7e98ba9d87b6&SourceValidDate=20000401&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=160&SourceYear=2000" target="_blank">S 160/2000</a> </div> </div> </li> <li class="" data-id="bce201a3-b3ea-4234-8b03-dee50ce1c5f4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218" rel="nofollow"> 18 Dec 2000 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218" class="timeline-popover" title="Published Date" data-date="30 Mar 1994" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=62a25721-ee5a-4fcd-a0cf-61b3cfc2cb7e&SourceValidDate=20001218&SourceTransactionDate=19940330&SourcePublishDate=19940330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=576&SourceYear=2000" target="_blank">S 576/2000</a> </div> </div> </li> <li class="" data-id="46d94139-7372-458b-8201-9a576baf9ca0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" rel="nofollow"> 01 Apr 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" class="timeline-popover" title="Published Date" data-date="23 Mar 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=554fa293-2f26-43d6-aa19-fb996ed5f474&SourceValidDate=20010323&SourceTransactionDate=20010323&SourcePublishDate=20010323&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=137&SourceYear=2001" target="_blank">S 137/2001</a> </div> </div> </li> <li class="" data-id="46d94139-7372-458b-8201-9a576baf9ca0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" rel="nofollow"> 01 Apr 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401" class="timeline-popover" title="Published Date" data-date="30 Mar 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=06bc5081-8e9e-4235-b6e1-9efa881aecb0&SourceValidDate=20010330&SourceTransactionDate=20010330&SourcePublishDate=20010330&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=182&SourceYear=2001" target="_blank">S 182/2001</a> </div> </div> </li> <li class="" data-id="62422f93-a937-4311-8e8c-4c2ca9d3d0f0"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915" rel="nofollow"> 15 Sep 2001 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2001 RevEd </span> </div> </div> </li> <li class="" data-id="3b13ad96-8569-4e04-89cb-51c7e9f21333"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601" rel="nofollow"> 01 Jun 2002 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4cc5fcec-4dbc-4def-bc4a-2ab7af26f86d&SourceValidDate=20020601&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=261&SourceYear=2002" target="_blank">S 261/2002</a> </div> </div> </li> <li class="" data-id="2c1b8398-ff87-43a6-8190-a5b1987f14ac"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828" rel="nofollow"> 28 Aug 2002 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d624b60-cb48-43d9-878f-37a8967b82d6&SourceValidDate=20020828&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=427&SourceYear=2002" target="_blank">S 427/2002</a> </div> </div> </li> <li class="" data-id="aa1a8ba1-1103-4eab-9af8-006025911ed4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101" rel="nofollow"> 01 Jan 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1cf12089-7ed2-49c5-a73f-5fcd260b3508&SourceValidDate=20030101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=648&SourceYear=2002" target="_blank">S 648/2002</a> </div> </div> </li> <li class="" data-id="10e7bf4d-f9d1-4d8c-b94f-d4e55394a61a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401" rel="nofollow"> 01 Apr 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d4232e55-e08d-4080-8617-f8bf52601cb4&SourceValidDate=20030401&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=182&SourceYear=2003" target="_blank">S 182/2003</a> </div> </div> </li> <li class="" data-id="8cc8a282-b832-436e-b7bc-6dd1da70079c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701" rel="nofollow"> 01 Jul 2003 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 316/2003 </span> </div> </div> </li> <li class="" data-id="fb081049-25f1-4e43-80d5-85af01889533"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101" rel="nofollow"> 01 Jan 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=481cd4e6-8711-4ef2-af38-a0752224f0cb&SourceValidDate=20040101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=627&SourceYear=2003" target="_blank">S 627/2003</a> </div> </div> </li> <li class="" data-id="9087c78d-db30-4023-b98f-502b2f7fca3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501" rel="nofollow"> 01 May 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=a41e9ed0-3327-478b-be4d-29b374c68099&SourceValidDate=20040501&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=237&SourceYear=2004" target="_blank">S 237/2004</a> </div> </div> </li> <li class="" data-id="c1808aed-66b1-4768-bece-16d6b4f1612f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208" rel="nofollow"> 08 Dec 2004 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1644ce72-b9eb-408f-9e8b-341b7b6842de&SourceValidDate=20041208&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=728&SourceYear=2004" target="_blank">S 728/2004</a> </div> </div> </li> <li class="" data-id="ddbed4cf-3b9f-4160-9fad-6d544df4bd4e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101" rel="nofollow"> 01 Jan 2005 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4eb82d84-cef7-4f15-83e3-fd7a9c1b8aa4&SourceValidDate=20050101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=729&SourceYear=2004" target="_blank">S 729/2004</a> </div> </div> </li> <li class="" data-id="bab035d1-f04d-4ef4-b880-8d578d00fc57"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007" rel="nofollow"> 07 Oct 2005 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d07f699a-e334-47b0-8922-788cdf2c11de&SourceValidDate=20051007&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=646&SourceYear=2005" target="_blank">S 646/2005</a> </div> </div> </li> <li class="" data-id="c87fc49f-15b9-4972-933a-021f1c1688aa"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701" rel="nofollow"> 01 Jul 2006 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=25dbc062-3708-4e64-9993-9474115fd3c7&SourceValidDate=20060701&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=394&SourceYear=2006" target="_blank">S 394/2006</a> </div> </div> </li> <li class="" data-id="52d70647-ae43-45bb-9a79-1e393a06aeb3"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101" rel="nofollow"> 01 Jan 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=f6dcc0b3-6bb6-476f-956d-8104a9b9727e&SourceValidDate=20070101&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=673&SourceYear=2006" target="_blank">S 673/2006</a> </div> </div> </li> <li class="" data-id="1c8b0d25-5faa-42f2-b76a-4debfec3d530"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701" rel="nofollow"> 01 Jul 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=ec6f2ac5-c943-4cf7-8e28-b2594a76d2d3&SourceValidDate=20070701&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=327&SourceYear=2007" target="_blank">S 327/2007</a> </div> </div> </li> <li class="" data-id="1be47bf3-e591-41e7-818b-389d9c1f493a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001" rel="nofollow"> 01 Oct 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=add296b8-f46e-40f9-8a09-9e5ecdfc0bda&SourceValidDate=20071001&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=423&SourceYear=2007" target="_blank">S 423/2007</a> </div> </div> </li> <li class="" data-id="c8fa4f26-e1b2-4c1d-8a67-4b0570c913e3"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008" rel="nofollow"> 08 Oct 2007 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=0ce3386e-97dc-4940-9dee-47f030f1d801&SourceValidDate=20071008&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=540&SourceYear=2007" target="_blank">S 540/2007</a> </div> </div> </li> <li class="" data-id="709e1f8f-e35c-4c35-aa9b-a78a070d9f5e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401" rel="nofollow"> 01 Apr 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=6bb15e84-6dce-4098-a318-9e3bfa8ec73b&SourceValidDate=20080401&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=689&SourceYear=2007" target="_blank">S 689/2007</a> </div> </div> </li> <li class="" data-id="45621ef8-7735-4f51-911c-0f168be745e1"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501" rel="nofollow"> 01 May 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501" class="timeline-popover" title="Published Date" data-date="15 Sep 2001" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=e4328840-ad7c-4221-a103-ff51438d846f&SourceValidDate=20080501&SourceTransactionDate=20010915&SourcePublishDate=20010915&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=235&SourceYear=2008" target="_blank">S 235/2008</a> </div> </div> </li> <li class="" data-id="9112de65-66ba-4552-a559-ffa455785f03"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602" rel="nofollow"> 02 Jun 2008 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2008 RevEd </span> </div> </div> </li> <li class="" data-id="ef1756ce-9222-469a-ac08-58c861e9eb93"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101" rel="nofollow"> 01 Jan 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=18ae85a6-dcc4-42c7-93ae-950513909c24&SourceValidDate=20090101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=674&SourceYear=2008" target="_blank">S 674/2008</a> </div> </div> </li> <li class="" data-id="1702e6ad-7831-412e-98eb-073a9920c715"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324" rel="nofollow"> 24 Mar 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=667bf253-0309-458a-9325-2b081903a3a2&SourceValidDate=20090324&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=118&SourceYear=2009" target="_blank">S 118/2009</a> </div> </div> </li> <li class="" data-id="bc5d6ba2-54ee-4111-a7e1-81e6e7467c3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401" rel="nofollow"> 01 Apr 2009 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9dd02aec-52fc-420b-8031-f738f54632a9&SourceValidDate=20090401&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=32&SourceYear=2009" target="_blank">S 32/2009</a> </div> </div> </li> <li class="" data-id="a7345904-2059-4cf1-b16b-70cc4c549eef"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101" rel="nofollow"> 01 Jan 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b6c248be-5e6c-43ef-aab5-4307a237b71f&SourceValidDate=20100101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=626&SourceYear=2009" target="_blank">S 626/2009</a> </div> </div> </li> <li class="" data-id="f6d148b0-3aa0-4382-9a13-eb61ca0285be"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205" rel="nofollow"> 05 Feb 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d62fbf4d-3b9c-4bd7-bda0-d2a878ab4530&SourceValidDate=20100205&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=64&SourceYear=2010" target="_blank">S 64/2010</a> </div> </div> </li> <li class="" data-id="0c42bd96-2096-4528-bdee-2a7eb0e561e4"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001" rel="nofollow"> 01 Oct 2010 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=0307253a-2b80-408f-9206-849c6d319079&SourceValidDate=20101001&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=566&SourceYear=2010" target="_blank">S 566/2010</a> </div> </div> </li> <li class="" data-id="fe8caa88-d081-4bda-9040-17cfd7523573"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101" rel="nofollow"> 01 Jan 2011 </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d0dacca-0e99-42c7-95ff-9e7b9f1b7d8b&SourceValidDate=20110101&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=827&SourceYear=2010" target="_blank">S 827/2010</a> </div> </div> </li> <li class="" data-id="07c75a95-9091-4869-a036-0aeaa97ddaf8"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401" rel="nofollow"> 01 Apr 2011 </a> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (561.0 KB)" title="Download PDF (561.0 KB)" data-size=" (561.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401" class="timeline-popover" title="Published Date" data-date="02 Jun 2008" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=679535e3-c224-49cb-bc7a-6a398872c6f8&SourceValidDate=20110401&SourceTransactionDate=20080602&SourcePublishDate=20080602&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=181&SourceYear=2011" target="_blank">S 181/2011</a> </div> </div> </li> <li class="" data-id="1d70e842-7949-4583-add4-3293ba1f86dd"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101" rel="nofollow"> 01 Jan 2012 </a> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (589.9 KB)" title="Download PDF (589.9 KB)" data-size=" (589.9 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101" class="timeline-popover" title="Published Date" data-date="27 Dec 2011" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=065deeb0-0a3d-44b5-926e-fa2a49b6c466&SourceValidDate=20120101&SourceTransactionDate=20111227&SourcePublishDate=20111227&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=691&SourceYear=2011" target="_blank">S 691/2011</a> </div> </div> </li> <li class="" data-id="a35a4127-35af-4951-ad31-4e9e16f3bf81"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819" rel="nofollow"> 19 Aug 2012 </a> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (591.2 KB)" title="Download PDF (591.2 KB)" data-size=" (591.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819" class="timeline-popover" title="Published Date" data-date="17 Aug 2012" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=96caaf0e-5b57-440e-98f0-b7af16ddd163&SourceValidDate=20120819&SourceTransactionDate=20120817&SourcePublishDate=20120817&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=398&SourceYear=2012" target="_blank">S 398/2012</a> </div> </div> </li> <li class="" data-id="f775e9bb-9081-4acf-941e-9be94bcf6e3d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001" rel="nofollow"> 01 Oct 2012 </a> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (629.2 KB)" title="Download PDF (629.2 KB)" data-size=" (629.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001" class="timeline-popover" title="Published Date" data-date="01 Oct 2012" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=deb256a2-b7ea-4454-8052-712ac6443730&SourceValidDate=20121001&SourceTransactionDate=20121001&SourcePublishDate=20121001&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=495&SourceYear=2012" target="_blank">S 495/2012</a> </div> </div> </li> <li class="" data-id="ba747943-1eb2-4a33-8991-296f4c4c95ca"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121" rel="nofollow"> 21 Jan 2013 </a> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121&ViewType=Pdf&_=20240321015947" aria-label="Download PDF (633.2 KB)" title="Download PDF (633.2 KB)" data-size=" (633.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=876c56c4-4f47-46cf-8f65-ed9b1db646a0&SourceValidDate=20130121&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=24&SourceYear=2013" target="_blank">S 24/2013</a> </div> </div> </li> <li class="" data-id="bfe2268b-6466-4237-b13b-e6859e22371f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131" rel="nofollow"> 31 Jan 2013 </a> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (633.7 KB)" title="Download PDF (633.7 KB)" data-size=" (633.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20130131&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="" data-id="5796ef8d-90dd-4972-b385-e19a8c2de249"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031" rel="nofollow"> 31 Oct 2013 </a> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (634.5 KB)" title="Download PDF (634.5 KB)" data-size=" (634.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20131031&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="" data-id="f2fdcfe4-0e0b-4f9a-b0bf-a7cae739f26c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101" rel="nofollow"> 01 Jan 2014 </a> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (643.2 KB)" title="Download PDF (643.2 KB)" data-size=" (643.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16404895-d276-4129-a9ad-35b1133a2d9d&SourceValidDate=20140101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=845&SourceYear=2013" target="_blank">S 845/2013</a> </div> </div> </li> <li class="" data-id="763b1706-1f09-424a-88aa-2512e56b127a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101" rel="nofollow"> 01 Jan 2015 </a> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (651.0 KB)" title="Download PDF (651.0 KB)" data-size=" (651.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7e30d9ab-1e30-4cb8-918a-94b13ad0d34e&SourceValidDate=20150101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=783&SourceYear=2014" target="_blank">S 783/2014</a> </div> </div> </li> <li class="" data-id="5ff93d14-64a9-4b9a-aef6-a67b227f72b6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" rel="nofollow"> 01 Apr 2015 </a> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" class="timeline-popover" title="Published Date" data-date="02 Mar 2015" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=4da24573-1341-46b8-8e69-53c6e4cf369c&SourceValidDate=20150302170000&SourceTransactionDate=20150302170000&SourcePublishDate=20150302170000&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=105&SourceYear=2015" target="_blank">S 105/2015</a> </div> </div> </li> <li class="" data-id="5ff93d14-64a9-4b9a-aef6-a67b227f72b6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" rel="nofollow"> 01 Apr 2015 </a> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401" class="timeline-popover" title="Published Date" data-date="30 Mar 2015" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=c4b49d44-d325-4a15-afe9-a43c75df2304&SourceValidDate=20150330170000&SourceTransactionDate=20150330170000&SourcePublishDate=20150330170000&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=161&SourceYear=2015" target="_blank">S 161/2015</a> </div> </div> </li> <li class="" data-id="a03043cf-95b1-4223-8fde-6c1dddb594e9"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118" rel="nofollow"> 18 Nov 2015 </a> <a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (655.9 KB)" title="Download PDF (655.9 KB)" data-size=" (655.9 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=1d730b80-9214-44ce-a4c2-bafaf3eff049&SourceValidDate=20151118&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=709&SourceYear=2015" target="_blank">S 709/2015</a> </div> </div> </li> <li class="" data-id="cc965880-fa6e-400f-a82d-d342d776f1be"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701" rel="nofollow"> 01 Jul 2016 </a> <a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.6 KB)" title="Download PDF (654.6 KB)" data-size=" (654.6 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=08ae4d24-27cb-47ef-a54e-6af49cbd7d5d&SourceValidDate=20160701&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=215&SourceYear=2016" target="_blank">S 215/2016</a> </div> </div> </li> <li class="" data-id="674fb7b7-2f1e-46cb-930a-b4fcc61e2a80"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206" rel="nofollow"> 06 Dec 2016 </a> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (654.8 KB)" title="Download PDF (654.8 KB)" data-size=" (654.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b65b1ff7-0c92-49a4-ab67-e5331feeefb1&SourceValidDate=20161206&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=622&SourceYear=2016" target="_blank">S 622/2016</a> </div> </div> </li> <li class="" data-id="7fb12354-7969-492b-a77d-56f778b57012"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701" rel="nofollow"> 01 Jul 2017 </a> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701&ViewType=Pdf&_=20240321015933" aria-label="Download PDF (658.0 KB)" title="Download PDF (658.0 KB)" data-size=" (658.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=5f893670-8d39-4b67-82e6-ab0be99fd9c5&SourceValidDate=20170701&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=351&SourceYear=2017" target="_blank">S 351/2017</a> </div> </div> </li> <li class="" data-id="7470ecb2-d8b2-4606-a022-d962617bd902"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822" rel="nofollow"> 22 Aug 2017 </a> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (658.3 KB)" title="Download PDF (658.3 KB)" data-size=" (658.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=ee55c123-1b90-4b5f-ba4c-0dba46e4941a&SourceValidDate=20170822&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=461&SourceYear=2017" target="_blank">S 461/2017</a> </div> </div> </li> <li class="" data-id="d887b36f-709b-4ab4-9654-c01aeec13034"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101" rel="nofollow"> 01 Jan 2018 </a> <a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (661.1 KB)" title="Download PDF (661.1 KB)" data-size=" (661.1 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=18acee71-f3ca-477b-bbad-7c8c48c1fd17&SourceValidDate=20180101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=639&SourceYear=2017" target="_blank">S 639/2017</a> </div> </div> </li> <li class="" data-id="a414fd4e-413f-4a61-84be-090d524db5cb"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401" rel="nofollow"> 01 Apr 2018 </a> <a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (661.8 KB)" title="Download PDF (661.8 KB)" data-size=" (661.8 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=a5cdb49e-719a-406c-95e2-a1e3f4a48b5f&SourceValidDate=20180401&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=179&SourceYear=2018" target="_blank">S 179/2018</a> </div> </div> </li> <li class="" data-id="e6392e48-b8a3-4548-89e1-3fb11f8cee9e"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101" rel="nofollow"> 01 Jan 2019 </a> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (719.7 KB)" title="Download PDF (719.7 KB)" data-size=" (719.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=91a49c5e-31a6-41ba-96d3-84b04d130b22&SourceValidDate=20190101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=895&SourceYear=2018" target="_blank">S 895/2018</a> </div> </div> </li> <li class="" data-id="b3a76f70-c480-4f24-914a-4ea17d19da61"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404" rel="nofollow"> 04 Apr 2019 </a> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (720.2 KB)" title="Download PDF (720.2 KB)" data-size=" (720.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=9967b4c0-f65d-499a-afdc-21f853d75853&SourceValidDate=20190404&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=137&SourceYear=2019" target="_blank">S 137/2019</a> </div> </div> </li> <li class="" data-id="9fed605a-b36a-4100-a5fe-dcaae76cb5ff"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502" rel="nofollow"> 02 May 2019 </a> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502&ViewType=Pdf&_=20240904190940" aria-label="Download PDF (722.3 KB)" title="Download PDF (722.3 KB)" data-size=" (722.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7d25ccab-3a51-4d0a-93f8-26aa615948d7&SourceValidDate=20190502&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=328&SourceYear=2019" target="_blank">S 328/2019</a> </div> </div> </li> <li class="" data-id="11fd00ae-6024-496d-92bd-b7cc3728896a"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101" rel="nofollow"> 01 Jan 2020 </a> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101&ViewType=Pdf&_=20240627151752" aria-label="Download PDF (753.3 KB)" title="Download PDF (753.3 KB)" data-size=" (753.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=bdd7e366-6c23-42ee-8800-e21da3468c67&SourceValidDate=20200101&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=875&SourceYear=2019" target="_blank">S 875/2019</a> </div> </div> </li> <li class="" data-id="2bb408a4-4628-4b89-bdab-5ddef43e656f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128" rel="nofollow"> 28 Jan 2020 </a> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128&ViewType=Pdf&_=20240321013941" aria-label="Download PDF (755.1 KB)" title="Download PDF (755.1 KB)" data-size=" (755.1 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128" class="timeline-popover" title="Published Date" data-date="18 Jan 2013" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=bdd7e366-6c23-42ee-8800-e21da3468c67&SourceValidDate=20200128&SourceTransactionDate=20130118&SourcePublishDate=20130118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=875&SourceYear=2019" target="_blank">S 875/2019</a> </div> </div> </li> <li class="" data-id="93f11c86-ddfe-404a-8cb1-25d060c4b4f9"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730" rel="nofollow"> 30 Jul 2020 </a> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730&ViewType=Pdf&_=20240321011325" aria-label="Download PDF (754.3 KB)" title="Download PDF (754.3 KB)" data-size=" (754.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20200730&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="" data-id="cf6a30f0-5d25-4ef8-92e6-85037f903154"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901" rel="nofollow"> 01 Sep 2020 </a> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901&ViewType=Pdf&_=20240321011325" aria-label="Download PDF (756.4 KB)" title="Download PDF (756.4 KB)" data-size=" (756.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901" class="timeline-popover" title="Published Date" data-date="30 Sep 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d02092e2-15ae-4197-ad83-8ddc53d67d18&SourceValidDate=20200901&SourceTransactionDate=20210930&SourcePublishDate=20210930&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=739&SourceYear=2021" target="_blank">S 739/2021</a> </div> </div> </li> <li class="" data-id="a4a2146f-ddaf-42d1-9226-9789f7764872"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118" rel="nofollow"> 18 Jan 2021 </a> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118&ViewType=Pdf&_=20240321020822" aria-label="Download PDF (759.3 KB)" title="Download PDF (759.3 KB)" data-size=" (759.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118" class="timeline-popover" title="Published Date" data-date="18 Jan 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=08010fb9-a195-44d6-83d6-46b690f271fe&SourceValidDate=20210118&SourceTransactionDate=20210118&SourcePublishDate=20210118&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=27&SourceYear=2021" target="_blank">S 27/2021</a> </div> </div> </li> <li class="" data-id="6f680857-ca2e-4eb8-8742-745f4fe81dac"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701" rel="nofollow"> 01 Jul 2021 </a> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701&ViewType=Pdf&_=20240321020518" aria-label="Download PDF (759.6 KB)" title="Download PDF (759.6 KB)" data-size=" (759.6 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701" class="timeline-popover" title="Published Date" data-date="30 Jun 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=e116adbb-fbfb-4834-8fb9-930c7a1bd7d8&SourceValidDate=20210701&SourceTransactionDate=20210630&SourcePublishDate=20210630&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=474&SourceYear=2021" target="_blank">S 474/2021</a> </div> </div> </li> <li class="" data-id="f3c5e402-8560-4912-b08f-985403412af1"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001" rel="nofollow"> 01 Oct 2021 </a> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001&ViewType=Pdf&_=20240321020436" aria-label="Download PDF (763.4 KB)" title="Download PDF (763.4 KB)" data-size=" (763.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001" class="timeline-popover" title="Published Date" data-date="30 Sep 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d02092e2-15ae-4197-ad83-8ddc53d67d18&SourceValidDate=20211001&SourceTransactionDate=20210930&SourcePublishDate=20210930&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=739&SourceYear=2021" target="_blank">S 739/2021</a> </div> </div> </li> <li class="" data-id="53690bbe-e650-4a4b-adae-e86e9c3dd8f8"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231" rel="nofollow"> 31 Dec 2021 </a> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231&ViewType=Pdf&_=20240321015841" aria-label="Download PDF (766.4 KB)" title="Download PDF (766.4 KB)" data-size=" (766.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> <div class="retrospective"></div> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20211231&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=retro&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="" data-id="a9e4a719-dc20-4a65-83e7-b2b34130584d"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101" rel="nofollow"> 01 Jan 2022 </a> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101&ViewType=Pdf&_=20240321014700" aria-label="Download PDF (820.3 KB)" title="Download PDF (820.3 KB)" data-size=" (820.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101" class="timeline-popover" title="Published Date" data-date="30 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=12db1a2e-d2e9-4b3b-9a5f-055f23b198df&SourceValidDate=20220101&SourceTransactionDate=20211230&SourcePublishDate=20211230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1003&SourceYear=2021" target="_blank">S 1003/2021</a> </div> </div> </li> <li class="" data-id="f24b8a34-cb09-493c-876c-138204fc52df"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103" rel="nofollow"> 03 Jan 2022 </a> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103&ViewType=Pdf&_=20240321014700" aria-label="Download PDF (826.5 KB)" title="Download PDF (826.5 KB)" data-size=" (826.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220103?DocDate=20220727&ValidDate=20220103" class="timeline-popover" title="Published Date" data-date="30 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=12db1a2e-d2e9-4b3b-9a5f-055f23b198df&SourceValidDate=20220103&SourceTransactionDate=20211230&SourcePublishDate=20211230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1003&SourceYear=2021" target="_blank">S 1003/2021</a> </div> </div> </li> <li class="" data-id="bb1de265-1fde-44ed-9721-a046b0ababdc"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801" rel="nofollow"> 01 Aug 2022 </a> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (825.5 KB)" title="Download PDF (825.5 KB)" data-size=" (825.5 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220801?DocDate=20220812&ValidDate=20220801" class="timeline-popover" title="Published Date" data-date="27 Jul 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=16dc72db-1797-49b5-9aa1-c97ced3305f3&SourceValidDate=20220801&SourceTransactionDate=20220727&SourcePublishDate=20220727&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=620&SourceYear=2022" target="_blank">S 620/2022</a> </div> </div> </li> <li class="" data-id="1b2425bc-74da-44eb-a578-fcc62b0c128f"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831" rel="nofollow"> 31 Aug 2022 </a> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (826.3 KB)" title="Download PDF (826.3 KB)" data-size=" (826.3 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20220831?DocDate=20221215&ValidDate=20220831" class="timeline-popover" title="Published Date" data-date="12 Aug 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=78e5b642-9089-49ee-b443-6d5f56a0e73b&SourceValidDate=20220831&SourceTransactionDate=20220812&SourcePublishDate=20220812&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=672&SourceYear=2022" target="_blank">S 672/2022</a> </div> </div> </li> <li class="" data-id="eaf1a182-5647-4613-993c-2f746e590644"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" rel="nofollow"> 01 Jan 2023 </a> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (838.0 KB)" title="Download PDF (838.0 KB)" data-size=" (838.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" class="timeline-popover" title="Published Date" data-date="15 Dec 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=629a862c-4797-4718-87af-d2642673a7d6&SourceValidDate=20221215&SourceTransactionDate=20221215&SourcePublishDate=20221215&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=963&SourceYear=2022" target="_blank">S 963/2022</a> </div> </div> </li> <li class="" data-id="eaf1a182-5647-4613-993c-2f746e590644"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" rel="nofollow"> 01 Jan 2023 </a> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101&ViewType=Pdf&_=20240321014557" aria-label="Download PDF (838.0 KB)" title="Download PDF (838.0 KB)" data-size=" (838.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230101?DocDate=20230331&ValidDate=20230101" class="timeline-popover" title="Published Date" data-date="30 Dec 2022" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=f6233369-be2c-4c15-930a-9657a6291dd5&SourceValidDate=20221230&SourceTransactionDate=20221230&SourcePublishDate=20221230&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=1034&SourceYear=2022" target="_blank">S 1034/2022</a> </div> </div> </li> <li class="" data-id="1c8eb852-378e-4d2e-86f5-1102faa0a149"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401" rel="nofollow"> 01 Apr 2023 </a> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401&ViewType=Pdf&_=20240321011657" aria-label="Download PDF (842 KB)" title="Download PDF (842 KB)" data-size=" (842 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230401?DocDate=20230421&ValidDate=20230401" class="timeline-popover" title="Published Date" data-date="31 Mar 2023" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=67c96807-3a63-42b5-956f-723786ab6441&SourceValidDate=20230401&SourceTransactionDate=20230331&SourcePublishDate=20230331&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=185&SourceYear=2023" target="_blank">S 185/2023</a> </div> </div> </li> <li class="" data-id="de2458d0-accc-4ec3-a615-d78ff65f31e6"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428" rel="nofollow"> 28 Apr 2023 </a> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428&ViewType=Pdf&_=20240321010930" aria-label="Download PDF (843.0 KB)" title="Download PDF (843.0 KB)" data-size=" (843.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1/Historical/20230428?DocDate=20231129&ValidDate=20230428" class="timeline-popover" title="Published Date" data-date="21 Apr 2023" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=c5336bf2-e81a-4166-9174-e0f3c6655a5a&SourceValidDate=20230428&SourceTransactionDate=20230421&SourcePublishDate=20230421&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=212&SourceYear=2023" target="_blank">S 212/2023</a> </div> </div> </li> <li class="selected" data-id="71976ae7-6765-4636-bfcd-9e1ff20f748c"> <div class="timestamp"> <span> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101" rel=""> 01 Jan 2024 </a> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101&ViewType=Pdf&_=20240321010930" aria-label="Download PDF (840.7 KB)" title="Download PDF (840.7 KB)" data-size=" (840.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101" class="timeline-popover" title="Published Date" data-date="29 Nov 2023" aria-label="Published Date" rel=""> <div class="status informal"> <span class="dot_selected"></span> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=8da2f591-2fa6-494d-aafa-058c7e4fc646&SourceValidDate=20240101&SourceTransactionDate=20231129&SourcePublishDate=20231129&SourceDocStatus=published&HistoryType=amend&ValidTime=20240101&SourceDocType=sl&SourceNo=769&SourceYear=2023" target="_blank">S 769/2023</a> </div> </div> </li> <li class="li align_top"> <div class="title_top"> <span></span> </div> <div class="title"><span class="right-arrow"> </span></div> </li> </ul> </div> <div class="row desktop-timeline-form" style="display: none" data-bind="visible: Show.DesktopDocTimeline"> <div class="col-12 form-inline no-side-padding"> <form id="versionForm" method="get" action="https://sso.agc.gov.sg/SL/GSTA1993-RG1?DocDate=20231129&ValidDate=20240101" class="row row-cols-lg-auto g-0"> <div class="col-12"> <label for="versionsDropdrown">Versions</label> <button type="button" class="btn btn-default" id="versionsButton"> 01 Jan 2024 <span class="fa fa-caret-down"></span> </button> <div id="versionsPopover" style="display: none"> <div class="scrollable-panel" style="max-height: 145px;"> <table class="popover-table" role="presentation"> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330">30</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330">Mar</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19940330?DocDate=19940330&ValidDate=19940330">1994</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19940401?DocDate=19940330&ValidDate=19940401">1994</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407">7</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19950407?DocDate=19940330&ValidDate=19950407">1995</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110">10</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110">Nov</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19951110?DocDate=19940330&ValidDate=19951110">1995</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19980401?DocDate=19940330&ValidDate=19980401">1998</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724">24</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19980724?DocDate=19940330&ValidDate=19980724">1998</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990701?DocDate=19940330&ValidDate=19990701">1999</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825">25</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825">Aug</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990825?DocDate=19940330&ValidDate=19990825">1999</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915">15</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915">Sep</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19990915?DocDate=19940330&ValidDate=19990915">1999</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021">21</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/19991021?DocDate=19940330&ValidDate=19991021">1999</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107">7</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20000107?DocDate=19940330&ValidDate=20000107">2000</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20000401?DocDate=19940330&ValidDate=20000401">2000</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218">18</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218">Dec</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20001218?DocDate=19940330&ValidDate=20001218">2000</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20010401?DocDate=20010915&ValidDate=20010401">2001</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915">15</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915">Sep</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20010915?DocDate=20010915&ValidDate=20010915">2001</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601">Jun</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20020601?DocDate=20010915&ValidDate=20020601">2002</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828">28</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828">Aug</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20020828?DocDate=20010915&ValidDate=20020828">2002</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030101?DocDate=20010915&ValidDate=20030101">2003</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030401?DocDate=20010915&ValidDate=20030401">2003</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20030701?DocDate=20010915&ValidDate=20030701">2003</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20040101?DocDate=20010915&ValidDate=20040101">2004</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501">May</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20040501?DocDate=20010915&ValidDate=20040501">2004</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208">8</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208">Dec</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20041208?DocDate=20010915&ValidDate=20041208">2004</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20050101?DocDate=20010915&ValidDate=20050101">2005</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007">7</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20051007?DocDate=20010915&ValidDate=20051007">2005</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20060701?DocDate=20010915&ValidDate=20060701">2006</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20070101?DocDate=20010915&ValidDate=20070101">2007</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20070701?DocDate=20010915&ValidDate=20070701">2007</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20071001?DocDate=20010915&ValidDate=20071001">2007</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008">8</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20071008?DocDate=20010915&ValidDate=20071008">2007</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080401?DocDate=20010915&ValidDate=20080401">2008</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501">May</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080501?DocDate=20080602&ValidDate=20080501">2008</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602">2</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602">Jun</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20080602?DocDate=20080602&ValidDate=20080602">2008</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090101?DocDate=20080602&ValidDate=20090101">2009</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324">24</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324">Mar</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090324?DocDate=20080602&ValidDate=20090324">2009</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20090401?DocDate=20080602&ValidDate=20090401">2009</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20100101?DocDate=20080602&ValidDate=20100101">2010</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205">5</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205">Feb</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20100205?DocDate=20080602&ValidDate=20100205">2010</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20101001?DocDate=20080602&ValidDate=20101001">2010</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20110101?DocDate=20080602&ValidDate=20110101">2011</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20110401?DocDate=20111227&ValidDate=20110401">2011</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20120101?DocDate=20120817&ValidDate=20120101">2012</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819">19</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819">Aug</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20120819?DocDate=20121001&ValidDate=20120819">2012</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20121001?DocDate=20130118&ValidDate=20121001">2012</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121">21</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20130121?DocDate=20130118&ValidDate=20130121">2013</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131">31</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20130131?DocDate=20130118&ValidDate=20130131">2013</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031">31</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20131031?DocDate=20130118&ValidDate=20131031">2013</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20140101?DocDate=20130118&ValidDate=20140101">2014</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20150101?DocDate=20130118&ValidDate=20150101">2015</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20150401?DocDate=20130118&ValidDate=20150401">2015</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118">18</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118">Nov</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20151118?DocDate=20130118&ValidDate=20151118">2015</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20160701?DocDate=20130118&ValidDate=20160701">2016</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206">6</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206">Dec</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20161206?DocDate=20130118&ValidDate=20161206">2016</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20170701?DocDate=20130118&ValidDate=20170701">2017</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822">22</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822">Aug</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20170822?DocDate=20130118&ValidDate=20170822">2017</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20180101?DocDate=20130118&ValidDate=20180101">2018</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20180401?DocDate=20130118&ValidDate=20180401">2018</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190101?DocDate=20130118&ValidDate=20190101">2019</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404">4</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404">Apr</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190404?DocDate=20130118&ValidDate=20190404">2019</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502">2</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502">May</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20190502?DocDate=20130118&ValidDate=20190502">2019</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200101?DocDate=20130118&ValidDate=20200101">2020</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128">28</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200128?DocDate=20220727&ValidDate=20200128">2020</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730">30</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200730?DocDate=20210930&ValidDate=20200730">2020</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901">Sep</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20200901?DocDate=20210118&ValidDate=20200901">2020</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118">18</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118">Jan</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20210118?DocDate=20210630&ValidDate=20210118">2021</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701">Jul</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20210701?DocDate=20210930&ValidDate=20210701">2021</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001">1</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001">Oct</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20211001?DocDate=20220727&ValidDate=20211001">2021</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231">31</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231">Dec</a></td> <td><a href="/SL/GSTA1993-RG1/Historical/20211231?DocDate=20211230&ValidDate=20211231">2021</a></td> </tr> <tr> <td> </td> <td class="text-end"><a href="/SL/GSTA1993-RG1/Historical/20220101?DocDate=20211230&ValidDate=20220101">1</a></td> <td><a 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</div> </div> <div id="legisContent"> <div class="legis" id="legis"><div class="front"><table width="100%"><tr><td class="SLRActHd" id="aT-">Goods and Services Tax Act</td></tr></table><div class="empProvHd">(CHAPTER 117A, Sections 12(8), 19, 20(3), (4) and (5), 21(7), 23(1), 25(1), 27, 30(1), (3) and (4), 32(1) and (2), 35, 37(3), 38(5), 39(3) and (4), 41(1), (2), (4), (5) and (6), 78(5) and 86(1))</div><div id="at-"><table width="100%"><tr><td class="slTitle">Goods and Services Tax (General) Regulations</td></tr></table></div><table width="100%"><tr><td class="SLMNo">Rg 1</td></tr></table><table width="100%"><tr><td class="SLGNNo">G.N. No. S 509/1983</p></td></tr></table><table width="100%"><tr><td class="revdHdr">REVISED EDITION 2008</td></tr></table><table width="100%"><tr><td class="revdTxt">(2nd June 2008)</td></tr></table><table width="100%"><tr><td class="cDate">[20th December 1993]</td></tr></table></div><div class="body"><table width="100%"><tr><td class="part" id="P1I-"><div class="partNo">PART I</div><table width="100%"><tr><td class="partHdr" id="P1I-he-">PRELIMINARY</td></tr></table><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr1-"><span class="noBold"></span><span class="">Citation</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>1.</strong>  These Regulations may be cited as the Goods and Services Tax (General) Regulations.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2-"><span class="noBold"></span><span class="">Definitions</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong><a name="pr2-ps1-"></a><span class="prov2TxtIL">—(1)  In these Regulations, unless the context otherwise requires —<table width="100%"><tr><td class="def" style="font-size:13pt">“customs territory” has the same meaning as in section 3(1) of the Customs Act 1960;<div class="amendNote">[S 566/2010 wef 01/10/2010]</div><div class="amendNote">[S 620/2022 wef 31/12/2021]</div></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“non-specified taxable supply” means a taxable supply other than a specified supply;<div class="amendNote">[S 875/2019 wef 01/01/2020]</div></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“prescribed accounting period” means such period as is prescribed in regulation 52 or as is defined in regulation 92 as a prescribed accounting period, as the case may be;<div class="amendNote">[S 64/2010 wef 05/02/2010]</div></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“registered person” means a person registered by the Comptroller under the First Schedule to the Act;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“registered taxable person” means such a person while he is also a taxable person;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“registration number” means the number allocated by the Comptroller to a person in relation to the registration of that person;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“specified supply” means any of the following:<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">a reverse charge supply;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a supply of remote services (as defined in paragraph 2A of the Seventh Schedule to the Act) that is treated —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdspecifiedsupply-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">under paragraph 4(1) of that Schedule as being made by an operator of an electronic marketplace to a customer, instead of by the overseas underlying supplier making the supply through the electronic marketplace of the operator;</td></tr><tr id="pr2-ps1-pdspecifiedsupply-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">under paragraph 5(3)(<em>b</em>) of that Schedule as being made by an operator of an electronic marketplace to a customer; or</td></tr><tr id="pr2-ps1-pdspecifiedsupply-p1b-p2iii-"><td class="p2No">(iii)</td><td class="p2Txt">under paragraph 6(2)(<em>b</em>) of that Schedule as being made by an operator of an electronic marketplace to a registered person;<div class="amendNote">[S 875/2019 wef 01/01/2020]</div><div class="amendNote">[S 1003/2021 wef 01/01/2022]</div></td></tr></table></td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">a supply of distantly taxable goods that is treated —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdspecifiedsupply-p1c-p2i-"><td class="p2No">(i)</td><td class="p2Txt">under paragraph 4(1) of the Seventh Schedule to the Act as being made by an operator of an electronic marketplace to a customer, instead of by the underlying supplier making the supply through the electronic marketplace of the operator; or</td></tr><tr id="pr2-ps1-pdspecifiedsupply-p1c-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">under paragraph 4B of the Seventh Schedule to the Act as being made by a redeliverer to a customer;<div class="amendNote">[S 1003/2021 wef 01/01/2022]</div></td></tr></table></td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tax fraction” means the fraction calculated in accordance with the following formula:<table width="100%"><tr><td class="formula" id="pr2-ps1-pdtaxfraction-eq-"><img src="https://sso.agc.gov.sg/Image/303e6035-ffa9-4766-aae3-3a9c23056a69.gif" align="center" class="img-responsive" height="48.73" width="61.60"/></td></tr></table><table width="100%"><tr><td class="defSO" style="font-size:13pt">where A is 3 or such other rate of tax as may later be specified in section 16 of the Act;</td></tr></table><div class="amendNote">[S 566/2010 wef 01/10/2010]</div><div class="amendNote">[S 1003/2021 wef 01/01/2022]</div></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“transitional date”, in relation to a supply, means —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">where section 92(2) or (5) of the Act applies to the supply, the later of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionaldate-p1a-p2i-"><td class="p2No">(i)</td><td class="p2Txt">1 January 2020; and</td></tr><tr id="pr2-ps1-pdtransitionaldate-p1a-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the day on which the person making the supply is registered in accordance with the First Schedule;</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">where section 92A(12) of the Act applies to the supply, the later of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionaldate-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">1 January 2023; and</td></tr><tr id="pr2-ps1-pdtransitionaldate-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the day on which the person making the supply is registered in accordance with the First Schedule;</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">where section 92A(13) of the Act applies to the supply, the earlier of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionaldate-p1c-p2i-"><td class="p2No">(i)</td><td class="p2Txt">the date on which the invoice for the supply is issued; and</td></tr><tr id="pr2-ps1-pdtransitionaldate-p1c-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the date on which the consideration for the amount of the invoice is received by the supplier; and</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>d</em>)</td><td class="pDefTxt">where section 92A(14) of the Act applies to the supply — the date on which the consideration for the amount of the invoice for the supply is received on or after the day on which the person making the supply is registered in accordance with the First Schedule;<div class="amendNote">[S 1003/2021 wef 01/01/2022]</div></td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“transitional (reverse charge) date”, in relation to a reverse charge supply, means —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">where section 93(3) of the Act applies to the supply, the later of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionalreversechargedate-p1a-p2i-"><td class="p2No">(i)</td><td class="p2Txt">1 January 2020; and</td></tr><tr id="pr2-ps1-pdtransitionalreversechargedate-p1a-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the day on which the recipient is registered in accordance with the First Schedule;</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">where section 94(6) of the Act applies to the supply, the later of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionalreversechargedate-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">1 January 2023; and</td></tr><tr id="pr2-ps1-pdtransitionalreversechargedate-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the day on which the recipient is registered in accordance with the First Schedule;</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">where section 94(7) of the Act applies to the supply, the earlier of —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-ps1-pdtransitionalreversechargedate-p1c-p2i-"><td class="p2No">(i)</td><td class="p2Txt">the date on which the invoice for the reverse charge supply is issued; and</td></tr><tr id="pr2-ps1-pdtransitionalreversechargedate-p1c-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the date on which the consideration for the amount of the invoice is paid by the recipient; and</td></tr></table></td></tr><tr><td class="p1DefNo">(<em>d</em>)</td><td class="pDefTxt">where section 94(8) of the Act applies to the supply, the date on which the consideration for the amount of the invoice is paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule.<div class="amendNote">[S 1003/2021 wef 01/01/2022]</div></td></tr></table></td></tr></table></span><a name="pr2-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  In the application of the Customs Act 1960, by virtue of section 26 of the Act, to any goods which are not subject to either customs duty or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act 1960 —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">as if they are dutiable goods; and </td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other premises licensed under section 37(5)(<em>b</em>) of the Act.<div class="amendNote">[S 566/2010 wef 01/10/2010]</div><div class="amendNote">[S 827/2010 wef 01/01/2011]</div><div class="amendNote">[S 620/2022 wef 31/12/2021]</div></td></tr></table></td></tr></table></td></tr></table></div></td></tr></table><div class="dms" data-field="seriesId" 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