A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-6
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Tax periods
Division 27
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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:
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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