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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.99

Special rules relating to refunds

                   Chapter 4 contains special rules relating to refunds, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1

Anti-avoidance

Division 165

2

GST branches

Division 54

3

GST joint ventures

Division 51

4

Tourist refund scheme

Division 168

Note:          Section 105-65 in Schedule 1 to the Taxation Administration Act 1953 also relates to refunds of net amounts.


 


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