Commonwealth Consolidated Acts Commonwealth Consolidated ActsChapter 4 contains special rules relating to liability for GST on taxable supplies, as follows:
Checklist of special rules |
| |
Item | For this case ... | See: |
1 | Division 90 | |
2 | Division 48 | |
3 | Division 51 | |
4 | Offshore supplies | Division 84 |
4A | Non - residents making supplies connected with the indirect tax zone | Division 83 |
4B | Representatives of incapacitated entities | Division 58 |
5 | Resident agents acting for non - residents | Division 57 |
6 | Division 86 | |