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

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-A - What are taxable supplies?  

9-39   Special rules relating to taxable supplies  


Chapter 4 contains special rules relating to taxable supplies, as follows:


Checklist of special rules
Item For this case ... See:
1A Agents and insurance brokers Division 153
1 Associates Division 72
2 Cancelled lay-by sales Division 102
3 Company amalgamations Division 90
3A Compulsory third party schemes Division 79
4 Deposits as security Division 99
5 Gambling Division 126
5A GST religious groups Division 49
5B (Repealed by No 74 of 2010)
6 Insurance Division 78
7 Offshore supplies Division 84
8 Payments of taxes, fees and charges Division 81
8AA Resident agents acting for non-residents Division 57
8A Second-hand goods Division 66
8B Settlement sharing arrangements Division 80
9 Supplies and acquisitions made on a progressive or periodic basis Division 156
9A Supplies in return for rights to develop land Division 82
10 Supplies in satisfaction of debts Division 105
11 Supplies partly connected with the indirect tax zone Division 96
12 Supply under arrangement covered by PAYG voluntary agreement Division 113
12A Tax-related transactions Division 110
13 Telecommunication supplies Division 85
14 Vouchers Division 100




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.