Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read:

Division 84 - Offshore supplies other than goods or real property

Former Subdiv 84-D repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Former Subdiv 84-D inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-135 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-135 formerly read:

84-135 What this Subdivision is about  

Non-residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions, and must have quarterly tax periods.

Note:

The Commissioner may approve simpler approved forms for limited registration entities: see subsection 388-50(3) in Schedule 1 to the Taxation Administration Act 1953 .

S 84-135 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.