Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 159.30

    This Division does not apply in relation to an entity ceasing to * account on a cash basis as it ceases to exist, or in relation to an entity starting to account on a cash basis as it comes into existence.

Note:   The special rules in this Part mainly modify the operation of Part   2 - 7, but they may affect other Parts of Chapter   2 in minor ways.

Table of Subdivisions

162 - A   Electing to pay GST by instalments

162 - B   Consequences of electing to pay GST by instalments

162 - C   GST instalments

162 - D   Penalty payable in certain cases if varied instalment amounts are too low