Chapter 4 contains special rules relating to creditable importations, as follows:
Checklist of special rules | ||
Item |
For this case ... |
See: |
1AA |
Annual apportionment of creditable purpose |
Division 131 |
1A |
Fringe benefits provided by input taxed suppliers |
Division 71 |
1 |
Division 48 | |
2 |
Division 51 | |
2AA |
Importations without entry for home consumption |
Division 114 |
2A |
Division 69 | |
3 |
Pre-establishment costs |
Division 60 |
Representatives of incapacitated entities |
Division 58 | |
Resident agents acting for non-residents |
Division 57 |