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 |
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 |
Division 90 | |
8 |
Deposits as security |
Division 99 |
8A |
Distributions from deceased estates |
Division 139 |
8AA |
Division 158 | |
8B |
Division 69 | |
9 |
Pre-establishment costs |
Division 60 |
10 |
Reimbursement of employees etc. |
Division 111 |
11 |
Representatives of incapacitated entities |
Division 58 |
11A |
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 |
Division 141 |