Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 27.99

Special rules relating to tax periods

                   Chapter 4 contains special rules relating to tax periods, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1AAA

Annual tax periods

Division 151

1

Changes in the extent of creditable purpose

Division 129

1AA

GST groups

Division 48

1AB

Payment of GST by instalments

Division 162

1A

Representatives of incapacitated entities

Division 58

2

Resident agents acting for non-residents

Division 57


 

Table of Subdivisions

29-A     The attribution rules

29-B      Accounting on a cash basis

29-C      Tax invoices and adjustment notes



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