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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 29 - What is attributable to tax periods  

Subdivision 29-B - Accounting on a cash basis  

29-69   29-69   Special rules relating to accounting on a cash basis  

Chapter 4 contains special rules relating to accounting on a cash basis, as follows:

Checklist of special rules
Item For this case ... See:
1 Accounting basis of charities etc. Division 157
2 Hire purchase agreements Division 158

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