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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.99

Special rules relating to GST returns

                   Chapter 4 contains special rules relating to * GST returns, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Annual tax periods

Division 151

1

GST branches

Division 54

2

GST groups

Division 48

3

GST joint ventures

Division 51

4

Insurance

Division 78

4A

Payment of GST by instalments

Division 162

4B

Representatives of incapacitated entities

Division 58

5

Resident agents acting for non-residents

Division 57

6

Supplies in satisfaction of debts

Division 105



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