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

Chapter 2 - The basic rules

Part 2-3 - Importations

Division 15 - Creditable importations

15-99 Special rules relating to creditable importations

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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