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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-99   Special rules relating to tax periods  

Chapter 4 contains special rules relating to tax periods, as follows:

Checklist of special rules
Item For this case ... See:
1AAA Annual tax periods Division 151
1 Changes in the extent of creditable purpose Division 129
1AA GST groups Division 48
1AB Limited registration entities Division 146
1AC Payment of GST by instalments Division 162
1A Representatives of incapacitated entities Division 58
2 Resident agents acting for non-residents Division 57

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