A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-7
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Special rules mainly about returns, payments and refunds
To avoid doubt, statements relating to different tax periods and different * taxable importations may be included in a single declaration under this Subdivision.
Note:
The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.
Division 165 - Anti-avoidance Subdivision 165-B - Commissioner may negate effects of schemes for GST benefits 165-60 One declaration may cover several tax periods and importationsTo avoid doubt, statements relating to different tax periods and different * taxable importations may be included in a single declaration under this Subdivision.
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