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-C - Tax invoices and adjustment notes  

29-99   Special rules relating to tax invoices and adjustment notes  

Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows:

Checklist of special rules
Item For this case ... See:
1 Agents and insurance brokers Division 153
1A Annual apportionment of creditable purpose Division 131
2 Gambling Division 126
3 GST branches Division 54
3A GST groups Division 48
4 Non-residents making supplies connected with the indirect tax zone Division 83
4A Offshore supplies Division 84
5 Sale of freehold interest etc. Division 75

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