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
Note:Division 123 - Simplified accounting methods for retailers and small enterprise entities
123-1 What this Division is about
The 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.