Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.39

    Chapter   4 contains special rules relating to taxable supplies, as follows:

 

Checklist of special rules
Item	For this case ...	See:
1A	Agents and insurance brokers	Division   153
1	Associates	Division   72
2	Cancelled lay - by sales	Division   102
3	Company amalgamations	Division   90
3A	Compulsory third party schemes	Division   79
4	Deposits as security	Division   99
5	Gambling	Division   126
5A	GST religious groups	Division   49
6	Insurance	Division   78
7	Offshore supplies	Division   84
8	Payments of taxes, fees and charges	Division   81
8AA	Resident agents acting for non - residents	Division   57
8A	Second - hand goods	Division   66
8B	Settlement sharing arrangements	Division   80
9	Supplies and acquisitions made on a progressive or periodic basis	Division   156
9A	Supplies in return for rights to develop land	Division   82
10	Supplies in satisfaction of debts	Division   105
11	Supplies partly connected with the indirect tax zone	Division   96
12	Supply under arrangement covered by PAYG voluntary agreement	Division   113
12A	Tax - related transactions	Division   110
13	Telecommunication supplies	Division   85
14	Vouchers	Division   100