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6 (Repealed by 176 of 1999)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


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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