Chapter 4 contains special rules relating to refunds, as follows:
Checklist of special rules | ||
Item |
For this case ... |
See: |
1 |
Anti-avoidance |
Division 165 |
1A |
Excess GST |
Division 142 |
2 |
Division 54 | |
3 |
Division 51 | |
4 |
Tourist refund scheme |
Division 168 |