Commonwealth Consolidated Acts

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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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