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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