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

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