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

Chapter 4 - The special rules  

Division 45 - Introduction  

45-1   What this Chapter is about  

This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope.

The special rules modify the application of the basic rules for the GST in Chapter 2 .

Note 1:

The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2 . In addition, a checklist of special rules is set out in Part 2-8 .

Note 2:

This section is an explanatory section.

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