Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.99

Special rules relating to creditable importations

    Chapter   4 contains special rules relating to creditable importations, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1AA

Annual apportionment of creditable purpose

Division   131

1A

Fringe benefits provided by input taxed suppliers

Division   71

1

GST groups

Division   48

2

GST joint ventures

Division   51

2AA

Importations without entry for home consumption

Division   114

2A

Non - deductible expenses

Division   69

3

Pre - establishment costs

Division   60

3A

Representatives of incapacitated entities

Division   58

4

Resident agents acting for non - residents

Division   57



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