A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
-
The special rules
Part 4-4
-
Special rules mainly about net amounts and adjustments
123-1
What this Division is about
Note:
The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.
Division 123 - Simplified accounting methods for retailers and small enterprise entities
View history note
Hide history noteThe Commissioner can create simplified accounting methods that some retailers and small enterprise entities can choose to apply with a view to reducing their costs of complying with the requirements of the GST.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.