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-B - Accounting on a cash basis  

29-69  

29-69   Special rules relating to accounting on a cash basis  

Chapter 4 contains special rules relating to accounting on a cash basis, as follows:

Checklist of special rules
Item	For this case …	See:
1	Accounting basis of charities etc.	Division 157
2	Hire purchase agreements	Division 158