Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.99

Special rules relating to GST returns

    Chapter   4 contains special rules relating to * GST returns, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Annual tax periods

Division   151

1

GST branches

Division   54

2

GST groups

Division   48

3

GST joint ventures

Division   51

4

Insurance

Division   78

4A

Payment of GST by instalments

Division   162

4B

Representatives of incapacitated entities

Division   58

5

Resident agents acting for non - residents

Division   57

6

Supplies in satisfaction of debts

Division   105



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