A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.99 Special rules relating to GST returns

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.99

Special rules relating to GST returns

Chapter 4 contains special rules relating to * GST returns, as follows:

Checklist of special rules
Item	For this case ...	See:
1A	Annual tax periods	Division 151
1	GST branches	Division 54
2	GST groups	Division 48
3	GST joint ventures	Division 51
4	Insurance	Division 78
4A	Payment of GST by instalments	Division 162
4B	Representatives of incapacitated entities	Division 58
5	Resident agents acting for non - residents	Division 57
6	Supplies in satisfaction of debts	Division 105

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