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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 35.99

Special rules relating to refunds

    Chapter   4 contains special rules relating to refunds, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1

Anti - avoidance

Division   165

1A

Excess GST

Division   142

2

GST branches

Division   54

3

GST joint ventures

Division   51

4

Tourist refund scheme

Division   168


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