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