A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 contains special rules relating to the amount of GST on taxable supplies, as follows:
|Checklist of special rules|
|Item||For this case ...||See:|
|1A||Agents and insurance brokers||Division 153|
|2||Company amalgamations||Division 90|
|2A||Compulsory third party schemes||Division 79|
|4||Long-term accommodation in commercial residential premises||Division 87|
|4AA||Non-residents making supplies connected with the indirect tax zone||Division 83|
|4A||Offshore supplies||Division 84|
|5||Sale of freehold interests etc.||Division 75|
|6||(Repealed by 176 of 1999)|
|7||Supplies partly connected with the indirect tax zone||Division 96|
|8||Transactions relating to insurance policies||Division 78|
|8A||Valuable metals||Division 86|
|9||Valuation of taxable supplies of goods in bond||Division 108|
|10||Excess GST||Division 142|
There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule).
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