A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 37.1 Checklist of special rules

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 37.1

Checklist of special rules

The provisions set out in the table contain special rules relating to the matters indicated.

Checklist of special rules
Item	For this case ...	See:
1AA	Accounting basis of charities etc.	Division 157
1	Agents and insurance brokers	Division 153
1A	Annual apportionment of creditable purpose	Division 131
1B	Annual tax periods	Division 151
2	Anti - avoidance	Division 165
3	Associates	Division 72
3A	Bad debts relating to transactions that are not taxable or creditable to the fullest extent	Division 136
4	Cancelled lay - by sales	Division 102
5	Cessation of registration	Division 138
6	Changes in the extent of creditable purpose	Division 129
7	Changing your accounting basis	Division 159
8	Company amalgamations	Division 90
8A	Compulsory third party schemes	Division 79
9	Customs security etc. given for taxable importations	Division 171
10	Deposits as security	Division 99
10A	Distributions from deceased estates	Division 139
10B	Excess GST	Division 142
11	Financial supplies (reduced credit acquisitions)	Division 70
11A	Fringe benefits provided by input taxed suppliers	Division 71
12	Gambling	Division 126
12A	Goods applied solely to private or domestic use	Division 130
12B	Government entities	Division 149
13	GST branches	Division 54
14	GST groups	Division 48
15	GST joint ventures	Division 51
15A	GST religious groups	Division 49
17	Importations without entry for home consumption	Division 114
18	Insurance	Division 78
18A	Limited registration entities	Division 146
19	Long - term accommodation in commercial residential premises	Division 87
20	Non - deductible expenses	Division 69
20A	Non - profit sub - entities	Division 63
20B	Non - residents making supplies connected with the indirect tax zone	Division 83
21	Offshore supplies	Division 84
21A	Payment of GST by instalments	Division 162
22	Payments of taxes	Division 81
23	Pre - establishment costs	Division 60
23A	Providing additional consideration under gross - up clauses	Division 133
24	Reimbursement of employees etc.	Division 111
25	Representatives of incapacitated entities	Division 58
26	Resident agents acting for non - residents	Division 57
28	Sale of freehold interests etc.	Division 75
29	Second - hand goods	Division 66
29AA	Settlement sharing arrangements	Division 80
29A	Simplified accounting methods for retailers and small enterprise entities	Division 123
29B	Stock on hand on becoming registered etc.	Division 137
30	Supplies and acquisitions made on a progressive or periodic basis	Division 156
30A	Supplies in return for rights to develop land	Division 82
31	Supplies in satisfaction of debts	Division 105
32	Supplies of going concerns	Division 135
33	Supplies of things acquired etc. without full input tax credits	Division 132
33A	Supply under arrangement covered by PAYG voluntary agreement	Division 113
34	Supplies partly connected with the indirect tax zone	Division 96
35	Taxis	Division 144
35AA	Tax - related transactions	Division 110
35A	Telecommunication supplies	Division 85
35B	Third party payments	Division 134
35C	Time limit on entitlements to input tax credits	Division 93
36	Tourist refund scheme	Division 168
36A	Tradex scheme goods	Division 141
36AA	Valuable metals	Division 86
36B	Valuation of re - imported goods	Division 117
37	Valuation of taxable supplies of goods in bond	Division 108
38	Vouchers	Division 100

Table of Subdivisions

38 - A Food

38 - B Health

38 - C Education

38 - D Child care

38 - E Exports and other cross - border supplies

38 - F Religious services

38 - G Activities of charities etc.

38 - I Water, sewerage and drainage

38 - J Supplies of going concerns

38 - K Transport and related matters

38 - L Precious metals

38 - M Supplies through inwards duty free shops

38 - N Grants of land by governments

38 - O Farm land

38 - P Cars for use by disabled people

38 - Q International Mail

38 - R Telecommunication supplies made under arrangements for global roaming in Australia

38 - S Eligible emissions units

38 - T Inbound intangible consumer supplies

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