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-C - How much GST is payable on taxable supplies?  

9-99   Special rules relating to the amount of GST on taxable supplies  


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
1 Associates Division 72
2 Company amalgamations Division 90
2A Compulsory third party schemes Division 79
3 Gambling Division 126
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6 (Repealed by 176 of 1999)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

Note:

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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