Commonwealth Consolidated Acts Commonwealth Consolidated ActsChapter 4 contains special rules relating to tax periods, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1AAA | Division 151 | |
1 | Changes in the extent of creditable purpose | Division 129 |
1AA | Division 48 | |
1AB | Limited registration entities | Division 146 |
1AC | 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