1A

Agents and insurance brokers

Division   153

1B

Annual apportionment of creditable purpose

Division   131

1

Associates

Division   72

2

Company amalgamations

Division   90

2A

Compulsory third party schemes

Division   79

3

Financial supplies (reduced credit acquisitions)

Division   70

3A

Fringe benefits provided by input taxed suppliers

Division   71

4

Gambling

Division   126

5

GST groups

Division   48

6

GST joint ventures

Division   51

6A

GST religious groups

Division   49

7

Insurance

Division   78

7A

Limited registration entities

Division   146

8

Non - deductible expenses

Division   69

8A

Offshore supplies

Division   84

9

Pre - establishment costs

Division   60

10

Reimbursement of employees etc.

Division   111

10A

Representatives of incapacitated entities

Division   58

11

Resident agents acting for non - residents

Division   57

13

Sale of freehold interests etc.

Division   75

14

Second - hand goods

Division   66

15

Settlement sharing arrangements

Division   80

16

Time limit on entitlements to input tax credits

Division   93