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