Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows:
Checklist of special rules | ||
Item |
For this case ... |
See: |
1 |
Agents and insurance brokers |
Division 153 |
1A |
Annual apportionment of creditable purpose |
Division 131 |
2 |
Gambling |
Division 126 |
3 |
Division 54 | |
3A |
Division 48 | |
4 |
Non-residents making supplies connected with the indirect tax zone |
Division 83 |
4A |
Offshore supplies |
Division 84 |
5 |
Sale of freehold interests etc. |
Division 75 |