A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 contains special rules relating to creditable importations, as follows:
| Checklist of special rules | ||
| Item | For this case … | See: |
| 1AA | Annual apportionment of creditable purpose | Division 131 |
| 1A | Fringe benefits provided by input taxed suppliers | Division 71 |
| 1 | GST groups | Division 48 |
| 2 | GST joint ventures | Division 51 |
| 2AA | Importations without entry for home consumption | Division 114 |
| 2A | Non-deductible expenses | Division 69 |
| 3 | Pre-establishment costs | Division 60 |
| 3A | Representatives of incapacitated entities | Division 58 |
| 4 | Resident agents acting for non-residents | Division 57 |
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