Chapter 4 contains special rules relating to the amount of GST on taxable supplies, as follows:
Checklist of special rules | ||
Item |
For this case ... |
See: |
1A |
Agents and insurance brokers |
Division 153 |
1 |
Division 72 | |
2 |
Division 90 | |
2A |
Division 79 | |
3 |
Gambling |
Division 126 |
4 |
Division 87 | |
4AA |
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 |
7 |
Supplies partly connected with the indirect tax zone |
Division 96 |
8 |
Transactions relating to insurance policies |
Division 78 |
8A |
Division 86 | |
9 |
Valuation of taxable supplies of goods in bond |
Division 108 |
10 |
Excess GST |
Division 142 |
Note: There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule).