Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 17.99

Special rules relating to net amounts or adjustments

    Chapter   4 contains special rules relating to net amounts or adjustments, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Annual apportionment of creditable purpose

Division   131

1

Anti - avoidance

Division   165

2

Cessation of registration

Division   138

3

Changes in the extent of creditable purpose

Division   129

4

Company amalgamations

Division   90

4AA

Compulsory third party schemes

Division   79

4A

Distributions from deceased estates

Division   139

5

Gambling

Division   126

5A

Goods applied solely to private or domestic use

Division   130

6

GST branches

Division   54

7

GST groups

Division   48

8

GST joint ventures

Division   51

8A

GST religious groups

Division   49

9

Insurance

Division   78

9AA

Non - deductible expenses

Division   69

9A

Non - profit sub - entities

Division   63

9B

Payment of GST by instalments

Division   162

9C

Providing additional consideration under gross - up clauses

Division   133

10

Representatives of incapacitated entities

Division   58

11

Resident agents acting for non - residents

Division   57

11A

Sale of freehold interests etc.

Division   75

12

Second - hand goods

Division   66

12AA

Settlement sharing arrangements

Division   80

12A

Simplified accounting methods for retailers and small enterprise entities

Division   123

12B

Stock on hand on becoming registered etc.

Division   137

13

Supplies in satisfaction of debts

Division   105

14

Supplies of going concerns

Division   135

15

Supplies of things acquired etc. without full input tax credits

Division   132

15A

Third party payments

Division   134

16

Tradex scheme goods

Division   141

17

Vouchers

Division   100

Table of Subdivisions

19 - A   Adjustment events

19 - B   Adjustments for supplies

19 - C   Adjustments for acquisitions


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