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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 29 - What is attributable to tax periods  

Subdivision 29-A - The attribution rules  

29-39   Special rules relating to attribution rules  


Chapter 4 contains special rules relating to attribution rules, as follows:


Checklist of special rules
Item For this case ... See:
  1 Agents and insurance brokers Division 153
  2 Associates Division 72
  3 Cancelled lay-by sales Division 102
  4 Cessation of registration Division 138
  5 Changes in the extent of creditable purpose Division 129
  6 Changing your accounting basis Division 159
  7 Company amalgamations Division 90
  8 Deposits as security Division 99
  8A Distributions from deceased estates Division 139
  8AA Hire purchase agreements Division 158
  8B Non-deductible expenses Division 69
  9 Pre-establishment costs Division 60
10 Reimbursement of employees etc. Division 111
11 Representatives of incapacitated entities Division 58
11A Second-hand goods Division 66
12 Supplies and acquisitions made on a progressive or periodic basis Division 156
13 Supplies of things acquired etc. without full input tax credits Division 132
13A Third party payments Division 134
14 Tradex scheme goods Division 141


 

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