A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 17.99 Special rules relating to net amounts or adjustments

Commonwealth Consolidated Acts

Special rules relating to net amounts or adjustments

Chapter 4 contains special rules relating to net amounts or adjustments, as follows:

Checklist of special rules
Item	For this case ...	See:
1A	Annual apportionment of creditable purpose	Division 131
1	Anti - avoidance	Division 165
2	Cessation of registration	Division 138
3	Changes in the extent of creditable purpose	Division 129
4	Company amalgamations	Division 90
4AA	Compulsory third party schemes	Division 79
4A	Distributions from deceased estates	Division 139
5	Gambling	Division 126
5A	Goods applied solely to private or domestic use	Division 130
6	GST branches	Division 54
7	GST groups	Division 48
8	GST joint ventures	Division 51
8A	GST religious groups	Division 49
9	Insurance	Division 78
9AA	Non - deductible expenses	Division 69
9A	Non - profit sub - entities	Division 63
9B	Payment of GST by instalments	Division 162
9C	Providing additional consideration under gross - up clauses	Division 133
10	Representatives of incapacitated entities	Division 58
11	Resident agents acting for non - residents	Division 57
11A	Sale of freehold interests etc.	Division 75
12	Second - hand goods	Division 66
12AA	Settlement sharing arrangements	Division 80
12A	Simplified accounting methods for retailers and small enterprise entities	Division 123
12B	Stock on hand on becoming registered etc.	Division 137
13	Supplies in satisfaction of debts	Division 105
14	Supplies of going concerns	Division 135
15	Supplies of things acquired etc. without full input tax credits	Division 132
15A	Third party payments	Division 134
16	Tradex scheme goods	Division 141
17	Vouchers	Division 100

Table of Subdivisions

19 - B Adjustments for supplies

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