A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.99 Special rules relating to creditable importations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.99
Special rules relating to creditable importationsChapter 4 contains special rules relating to creditable importations, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1AA | Annual apportionment of creditable purpose | Division 131 |
1A | Fringe benefits provided by input taxed suppliers | Division 71 |
1 | Division 48 | |
2 | Division 51 | |
2AA | Importations without entry for home consumption | Division 114 |
2A | Non - deductible expenses | Division 69 |
3 | Pre - establishment costs | Division 60 |
Representatives of incapacitated entities | Division 58 | |
Resident agents acting for non - residents | Division 57 | |