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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 80 - Settlement sharing arrangements  

Subdivision 80-C - Hybrid settlement sharing arrangements  

80-85   Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions  

In addition to its operation apart from this Subdivision, Subdivision 80-A has effect, subject to sections 80-90 and 80-95 , as if a * hybrid settlement sharing arrangement were an * insurance policy settlement sharing arrangement .

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