Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.69

    Chapter   4 contains special rules relating to liability for GST on taxable supplies, as follows:

 

Checklist of special rules
Item	For this case ...	See:
1	Company amalgamations	Division   90
2	GST groups	Division   48
3	GST joint ventures	Division   51
4	Offshore supplies	Division   84
4A	Non - residents making supplies connected with the indirect tax zone	Division   83
4B	Representatives of incapacitated entities	Division   58
5	Resident agents acting for non - residents	Division   57
6	Valuable metals	Division   86