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-B - Who is liable for GST on taxable supplies ?

9-69 Special rules relating to liability for GST on taxable supplies

Chapter 4 contains special rules relating to liability for GST on taxable supplies, as follows:

Checklist of special rules
Item	For this case …	See:
1	Company amalgamations	Division 90
2	GST groups	Division 48
3	GST joint ventures	Division 51
4	Offshore supplies	Division 84
4A	Non-residents making supplies connected with the indirect tax zone	Division 83
4B	Representatives of incapacitated entities	Division 58
5	Resident agents acting for non-residents	Division 57
6	Valuable metals	Division 86