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

Chapter 2 - The basic rules  

Part 2-8 - Checklist of special rules  

Division 37 - Checklist of special rules  

37-1   Checklist of special rules  


The provisions set out in the table contain special rules relating to the matters indicated.


Checklist of special rules
Item For this case ... See:
1AA Accounting basis of charities etc. Division 157
1 Agents and insurance brokers Division 153
1A Annual apportionment of creditable purpose Division 131
1B Annual tax periods Division 151
2 Anti-avoidance Division 165
3 Associates Division 72
3A Bad debts relating to transactions that are not taxable or creditable to the fullest extent Division 136
4 Cancelled lay-by sales Division 102
5 Cessation of registration Division 138
6 Changes in the extent of creditable purpose Division 129
7 Changing your accounting basis Division 159
8 Company amalgamations Division 90
8A Compulsory third party schemes Division 79
9 Customs security etc. given for taxable importations Division 171
10 Deposits as security Division 99
10A Distributions from deceased estates Division 139
10B Excess GST Division 142
11 Financial supplies (reduced credit acquisitions) Division 70
11A Fringe benefits provided by input taxed suppliers Division 71
12 Gambling Division 126
12A Goods applied solely to private or domestic use Division 130
12B Government entities Division 149
13 GST branches Division 54
14 GST groups Division 48
15 GST joint ventures Division 51
15A GST religious groups Division 49
16 (Repealed by No 156 of 2000)
17 Importations without entry for home consumption Division 114
17A (Repealed by No 74 of 2010)
18 Insurance Division 78
18A Limited registration entities Division 146
19 Long-term accommodation in commercial residential premises Division 87
20 Non-deductible expenses Division 69
20A Non-profit sub-entities Division 63
20B Non-residents making supplies connected with the indirect tax zone Division 83
21 Offshore supplies Division 84
21A Payment of GST by instalments Division 162
22 Payments of taxes Division 81
23 Pre-establishment costs Division 60
23A Providing additional consideration under gross-up clauses Division 133
24 Reimbursement of employees etc. Division 111
25 Representatives of incapacitated entities Division 58
26 Resident agents acting for non-residents Division 57
27 (Repealed by No 156 of 2000)
28 Sale of freehold interests etc. Division 75
29 Second-hand goods Division 66
29AA Settlement sharing arrangements Division 80
29A Simplified accounting methods for retailers and small enterprise entities Division 123
29B Stock on hand on becoming registered etc. Division 137
30 Supplies and acquisitions made on a progressive or periodic basis Division 156
30A Supplies in return for rights to develop land Division 82
31 Supplies in satisfaction of debts Division 105
32 Supplies of going concerns Division 135
33 Supplies of things acquired etc. without full input tax credits Division 132
33A Supply under arrangement covered by PAYG voluntary agreement Division 113
34 Supplies partly connected with the indirect tax zone Division 96
35 Taxis Division 144
35AA Tax-related transactions Division 110
35A Telecommunication supplies Division 85
35B Third party payments Division 134
35C Time limit on entitlements to input tax credits Division 93
36 Tourist refund scheme Division 168
36A Tradex scheme goods Division 141
36AA Valuable metals Division 86
36B Valuation of re-imported goods Division 117
37 Valuation of taxable supplies of goods in bond Division 108
38 Vouchers Division 100




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