1

Agents and insurance brokers

Division   153

2

Associates

Division   72

3

Cancelled lay - by sales

Division   102

4

Cessation of registration

Division   138

5

Changes in the extent of creditable purpose

Division   129

6

Changing your accounting basis

Division   159

7

Company amalgamations

Division   90

8

Deposits as security

Division   99

8A

Distributions from deceased estates

Division   139

8AA

Hire purchase agreements

Division   158

8B

Non - deductible expenses

Division   69

9

Pre - establishment costs

Division   60

10

Reimbursement of employees etc.

Division   111

11

Representatives of incapacitated entities

Division   58

11A

Second - hand goods

Division   66

12

Supplies and acquisitions made on a progressive or periodic basis

Division   156

13

Supplies of things acquired etc. without full input tax credits

Division   132

13A

Third party payments

Division   134

14

Tradex scheme goods

Division   141