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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 31 - GST returns  

31-99   Special rules relating to GST returns  

Chapter 4 contains special rules relating to *GST returns, as follows:

Checklist of special rules
Item For this case ... See:
1A Annual tax periods Division 151
1 GST branches Division 54
2 GST groups Division 48
3 GST joint ventures Division 51
4 Insurance Division 78
4A Payment of GST by instalments Division 162
4B Representatives of incapacitated entities Division 58
5 Resident agents acting for non-residents Division 57
6 Supplies in satisfaction of debts Division 105

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