A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-6
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Special rules mainly about tax periods
Note:
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.
Division 159 - Changing your accounting basis 159-1 What this Division is aboutThis Division tells you to which tax periods to attribute any supplies and acquisitions that are affected by a change in your accounting basis, and how to treat bad debts if your accounting basis changes.
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