Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 29.99

Special rules relating to tax invoices and adjustment notes

    Chapter   4 contains special rules relating to tax invoices and adjustment notes, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1

Agents and insurance brokers

Division   153

1A

Annual apportionment of creditable purpose

Division   131

2

Gambling

Division   126

3

GST branches

Division   54

3A

GST groups

Division   48

4

Non - residents making supplies connected with the indirect tax zone

Division   83

4A

Offshore supplies

Division   84

5

Sale of freehold interests etc.

Division   75



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