A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.99 Special rules relating to the amount of GST on taxable supplies

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.99

Special rules relating to the amount of GST on taxable supplies

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	Associates	Division 72
2	Company amalgamations	Division 90
2A	Compulsory third party schemes	Division 79
3	Gambling	Division 126
4	Long-term accommodation in commercial residential premises	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	Valuable metals	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).

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