Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 27.99

    Chapter   4 contains special rules relating to tax periods, as follows:

 

Checklist of special rules
Item	For this case ...	See:
1AAA	Annual tax periods	Division   151
1	Changes in the extent of creditable purpose	Division   129
1AA	GST groups	Division   48
1AB	Limited registration entities	Division   146
1AC	Payment of GST by instalments	Division   162
1A	Representatives of incapacitated entities	Division   58
2	Resident agents acting for non - residents	Division   57

Table of Subdivisions

29 - A   The attribution rules

29 - B   Accounting on a cash basis

29 - C   Tax invoices and adjustment notes