A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 159.30 Entities ceasing to exist or coming into existence
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 159.30
Entities ceasing to exist or coming into existenceThis Division does not apply in relation to an entity ceasing to * account on a cash basis as it ceases to exist, or in relation to an entity starting to account on a cash basis as it comes into existence.
Note: The special rules in this Part mainly modify the operation of Part 2 - 7, but they may affect other Parts of Chapter 2 in minor ways.
162 - A Electing to pay GST by instalments
162 - B Consequences of electing to pay GST by instalments
162 - C GST instalments
162 - D Penalty payable in certain cases if varied instalment amounts
are too low