A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 11.99 Special rules relating to acquisitions

Commonwealth Consolidated Acts

Special rules relating to acquisitions

Chapter 4 contains special rules relating to acquisitions, as follows:

Checklist of special rules
Item	For this case ...	See:
1A	Agents and insurance brokers	Division 153
1B	Annual apportionment of creditable purpose	Division 131
1	Associates	Division 72
2	Company amalgamations	Division 90
2A	Compulsory third party schemes	Division 79
3	Financial supplies (reduced credit acquisitions)	Division 70
3A	Fringe benefits provided by input taxed suppliers	Division 71
4	Gambling	Division 126
5	GST groups	Division 48
6	GST joint ventures	Division 51
6A	GST religious groups	Division 49
7	Insurance	Division 78
8	Non‑deductible expenses	Division 69
8A	Offshore supplies other than goods or real property	Division 84
9	Pre‑establishment costs	Division 60
10	Reimbursement of employees etc.	Division 111
11	Resident agents acting for non‑residents	Division 57
13	Sale of freehold interests etc.	Division 75
14	Second‑hand goods	Division 66
15	Settlement sharing arrangements	Division 80