A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 29.99 Special rules relating to tax invoices and adjustment notes
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 29.99
Special rules relating to tax invoices and adjustment notesChapter 4 contains special rules relating to tax invoices and adjustment notes, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1 | Agents and insurance brokers | Division 153 |
1A | Annual apportionment of creditable purpose | Division 131 |
2 | Gambling | Division 126 |
3 | Division 54 | |
3A | Division 48 | |
4 | Non - residents making supplies connected with the indirect tax zone | Division 83 |
4A | Offshore supplies | Division 84 |
5 | Sale of freehold interests etc. | Division 75 |