Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 29.39

Special rules relating to attribution rules

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

 

Checklist of special rules

Item

For this case ...

See:

1

Agents and insurance brokers

Division 153

2

Associates

Division 72

3

Cancelled lay-by sales

Division 102

4

Cessation of registration

Division 138

5

Changes in the extent of creditable purpose

Division 129

6

Changing your accounting basis

Division 159

7

Company amalgamations

Division 90

8

Deposits as security

Division 99

8A

Distributions from deceased estates

Division 139

8AA

Hire purchase agreements

Division 158

8B

Non-deductible expenses

Division 69

9

Pre-establishment costs

Division 60

10

Reimbursement of employees etc.

Division 111

11

Representatives of incapacitated entities

Division 58

11A

Second-hand goods

Division 66

12

Supplies and acquisitions made on a progressive or periodic basis

Division 156

13

Supplies of things acquired etc. without full input tax credits

Division 132

13A

Third party payments

Division 134

14

Tradex scheme goods

Division 141



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