Chapter 4 contains special rules relating to payments of GST, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1A | Division 151 | |
1 | Anti - avoidance | Division 165 |
2 | Customs security etc. given on taxable importations | Division 171 |
3 | Division 54 | |
4 | Division 51 | |
4A | Importations without entry for home consumption | Division 114 |
5 | Insurance | Division 78 |
5A | Payment of GST by instalments | Division 162 |
6 | Supplies in satisfaction of debts | Division 105 |