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

Chapter 2 - The basic rules

Part 2-6 - Tax periods

Division 29 - What is attributable to tax periods

Subdivision 29-A - The attribution rules

29-39 Special rules relating to attribution rules

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

Checklist of special rules
Item	For this case …	See:
1	Agents and insurance brokers	Division 153
2	Associates	Division 72
3	Cancelled lay-by sales	Division 102
4	Cessation of registration	Division 138
5	Changes in the extent of creditable purpose	Division 129
6	Changing your accounting basis	Division 159
7	Company amalgamations	Division 90
8	Deposits as security	Division 99
8A	Distributions from deceased estates	Division 139
8AA	Hire purchase agreements	Division 158
8B	Non-deductible expenses	Division 69
9	Pre-establishment costs	Division 60
10	Reimbursement of employees etc.	Division 111
11	Representatives of incapacitated entities	Division 58
11A	Second-hand goods	Division 66
12	Supplies and acquisitions made on a progressive or periodic basis	Division 156
13	Supplies of things acquired etc. without full input tax credits	Division 132
13A	Third party payments	Division 134
14	Tradex scheme goods	Division 141