This Division does not apply in relation to an entity ceasing to * account on a cash basis as it ceases to exist, or in relation to an entity starting to account on a cash basis as it comes into existence.
Note: The special rules in this Part mainly modify the operation of Part 2-7, but they may affect other Parts of Chapter 2 in minor ways.
Table of Subdivisions
162-A Electing to pay GST by instalments
162-B Consequences of electing to pay GST by instalments
162-C GST instalments
162-D Penalty payable in certain cases if varied instalment amounts are too low