Chapter 4 contains special rules relating to payments of GST, as follows:
Checklist of special rules | ||
Item |
For this case ... |
See: |
1A |
Division 151 | |
1 |
Anti-avoidance |
Division 165 |
2 |
Customs security etc. given on taxable importations |
Division 171 |
3 |
Division 54 | |
4 |
Division 51 | |
4A |
Importations without entry for home consumption |
Division 114 |
5 |
Insurance |
Division 78 |
5A |
Payment of GST by instalments |
Division 162 |
6 |
Supplies in satisfaction of debts |
Division 105 |