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 |
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For this case ... |
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1 |
Accounting basis of charitable institutions etc. |
Division 157 |