A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 11 - Creditable acquisitions  

11-99   Special rules relating to acquisitions  


Chapter 4 contains special rules relating to acquisitions, as follows:


Checklist of special rules
Item For this case ... See:
1A Agents and insurance brokers Division 153
1B Annual apportionment of creditable purpose Division 131
1 Associates Division 72
2 Company amalgamations Division 90
2A Compulsory third party schemes Division 79
3 Financial supplies (reduced credit acquisitions) Division 70
3A Fringe benefits provided by input taxed suppliers Division 71
4 Gambling Division 126
5 GST groups Division 48
6 GST joint ventures Division 51
6A GST religious groups Division 49
7 Insurance Division 78
7A Limited registration entities Division 146
8 Non-deductible expenses Division 69
8A Offshore supplies Division 84
9 Pre-establishment costs Division 60
10 Reimbursement of employees etc. Division 111
10A   Representatives of incapacitated entities Division 58
11 Resident agents acting for non-residents Division 57
12 (Repealed by No 156 of 2000)
13 Sale of freehold interests etc. Division 75
14 Second-hand goods Division 66
15 Settlement sharing arrangements Division 80
16 Time limit on entitlements to input tax credits Division 93




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