Common use of Defined GST Terms Clause in Contracts

Defined GST Terms. For the purpose of this clause 15: (a) the terms "GST," "taxable supply," "tax invoice " and any other terms that are defined in the A New Tax System (Goods and Services Tax) Act 1999) have the meanings ascribed to them by that Act; (b) any reference to GST payable by a party includes any GST payable by the representative member of any GST group of which that party is a member; and (c) if the GST law treats part of a supply as a separate supply for the purpose of determining whether GST is payable on that part of the supply, or for the purpose of determining the tax period to which that part of the supply will be attributable, such part of the supply will be treated as a separate supply.

Defined GST Terms. ‌ For the purpose of this clause 15: (a) the terms "GST," ", "taxable supply," ", "tax invoice invoice" and any other terms that are defined in the A New Tax System (Goods and Services Tax) Act 19991999 (Cth) have the meanings ascribed to them by that Act; (b) any reference to GST payable by or an input tax credit entitlement of a party includes any GST payable by or input tax credit entitlement of the representative member of any GST group of which that party is a member; and (c) if the GST law treats part of a supply as a separate supply for the purpose of determining whether GST is payable on that part of the supply, or for the purpose of determining the tax period to which that part of the supply will be attributable, such part of the supply will be treated as a separate supply.