Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 12   GST treatment of gift-deductible entities

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

4   At the end of Subdivision 29-B

Add:

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 charitable institutions etc.

Division 157