Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 11.99

    Chapter   4 contains special rules relating to acquisitions, as follows:

 

Checklist of special rules
Item	For this case ...	See:
1A	Agents and insurance brokers	Division   153
1B	Annual apportionment of creditable purpose	Division   131
1	Associates	Division   72
2	Company amalgamations	Division   90
2A	Compulsory third party schemes	Division   79
3	Financial supplies (reduced credit acquisitions)	Division   70
3A	Fringe benefits provided by input taxed suppliers	Division   71
4	Gambling	Division   126
5	GST groups	Division   48
6	GST joint ventures	Division   51
6A	GST religious groups	Division   49
7	Insurance	Division   78
7A	Limited registration entities	Division   146
8	Non - deductible expenses	Division   69
8A	Offshore supplies	Division   84
9	Pre - establishment costs	Division   60
10	Reimbursement of employees etc.	Division   111
10A	Representatives of incapacitated entities	Division   58
11	Resident agents acting for non - residents	Division   57
13	Sale of freehold interests etc.	Division   75
14	Second - hand goods	Division   66
15	Settlement sharing arrangements	Division   80
16	Time limit on entitlements to input tax credits	Division   93