Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 159.30

                   This Division does not apply in relation to an entity ceasing to * account on a cash basis as it ceases to exist, or in relation to an entity starting to account on a cash basis as it comes into existence.

Note:       The special rules in this Part mainly modify the operation of Part 2-7, but they may affect other Parts of Chapter 2 in minor ways.

Table of Subdivisions

162-C    GST instalments

162-D   Penalty payable in certain cases if varied instalment amounts are too low