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