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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-99   Special rules relating to payments of GST  

Chapter 4 contains special rules relating to payments of GST, as follows:

Checklist of special rules
Item For this case ... See:
1A Annual tax periods Division 151
1 Anti-avoidance Division 165
2 Customs security etc. given on taxable importations Division 171
3 GST branches Division 54
4 GST joint ventures Division 51
4A Importations without entry for home consumption Division 114
5 Insurance Division 78
5A Payment of GST by instalments Division 162
6 Supplies in satisfaction of debts Division 105

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