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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 35 - Refunds  

35-99   Special rules relating to refunds  

Chapter 4 contains special rules relating to refunds, as follows:

Checklist of special rules
Item For this case ... See:
1 Anti-avoidance Division 165
1A Excess GST Division 142
2 GST branches Division 54
3 GST joint ventures Division 51
4 Tourist refund scheme Division 168

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