A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 contains special rules relating to * adjustment events in particular cases, as follows:
| Checklist of special rules | ||
| Item | For this case … | See: |
| 1AA | Compulsory third party schemes | Division 79 |
| 1AB | Excess GST and cancelled supplies | Division 142 |
| 1A | GST religious groups | Division 49 |
| 1 | Insurance | Division 78 |
| 2 | Non-deductible expenses | Division 69 |
| 2A | Providing additional consideration under gross-up clauses | Division 133 |
| 3 | Settlement sharing arrangements | Division 80 |
| 4 | Third party payments | Division 134 |
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