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

Chapter 2 - The basic rules  

Part 2-4 - Net amounts and adjustments  

Division 17 - Net amounts and adjustments  

17-99   Special rules relating to net amounts or adjustments  


Chapter 4 contains special rules relating to net amounts or adjustments, as follows:


Checklist of special rules
Item For this case ... See:
1A Annual apportionment of creditable purpose Division 131
1 Anti-avoidance Division 165
2 Cessation of registration Division 138
3 Changes in the extent of creditable purpose Division 129
4 Company amalgamations Division 90
4AA Compulsory third party schemes Division 79
4A Distributions from deceased estates Division 139
5 Gambling Division 126
5A Goods applied solely to private or domestic use Division 130
6 GST branches Division 54
7 GST groups Division 48
8 GST joint ventures Division 51
8A GST religious groups Division 49
9 Insurance Division 78
9AA Non-deductible expenses Division 69
9A Non-profit sub-entities Division 63
9B Payment of GST by instalments Division 162
9C Providing additional consideration under gross-up clauses Division 133
10 Representatives of incapacitated entities Division 58
11 Resident agents acting for non-residents Division 57
11A Sale of freehold interests etc. Division 75
12 Second-hand goods Division 66
12AA Settlement sharing arrangements Division 80
12A Simplified accounting methods for retailers and small enterprise entities Division 123
12B Stock on hand on becoming registered etc. Division 137
13 Supplies in satisfaction of debts Division 105
14 Supplies of going concerns Division 135
15 Supplies of things acquired etc. without full input tax credits Division 132
15A Third party payments Division 134
16 Tradex scheme goods Division 141
17 Vouchers Division 100




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.