Commonwealth Consolidated Acts Commonwealth Consolidated ActsChapter 4 contains special rules relating to the amount of GST on taxable supplies, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1A | Agents and insurance brokers | Division 153 |
1 | Division 72 | |
2 | Division 90 | |
2A | Division 79 | |
3 | Gambling | Division 126 |
4 | Long - term accommodation in commercial residential premises | Division 87 |
4AA | Non - residents making supplies connected with the indirect tax zone | Division 83 |
4A | Offshore supplies | Division 84 |
5 | Sale of freehold interests etc. | Division 75 |
7 | Supplies partly connected with the indirect tax zone | Division 96 |
8 | Transactions relating to insurance policies | Division 78 |
8A | Division 86 | |
9 | Valuation of taxable supplies of goods in bond | Division 108 |
10 | Excess GST | Division 142 |
Note: There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357 - 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 - 5 in that Schedule).