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 29
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What is attributable to tax periods
Subdivision 29-C
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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:
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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