A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.39 Special rules relating to taxable supplies

Commonwealth Consolidated Acts

Special rules relating to taxable supplies

Chapter 4 contains special rules relating to taxable supplies, as follows:

Checklist of special rules
Item	For this case ...	See:
1A	Agents and insurance brokers	Division 153
1	Associates	Division 72
2	Cancelled lay‑by sales	Division 102
3	Company amalgamations	Division 90
3A	Compulsory third party schemes	Division 79
4	Deposits as security	Division 99
5	Gambling	Division 126
5A	GST religious groups	Division 49
5B	Income tax‑related transactions	Division 110
6	Insurance	Division 78
7	Offshore supplies other than goods or real property	Division 84
8	Payments of taxes, fees and charges	Division 81
8A	Second‑hand goods	Division 66
8B	Settlement sharing arrangements	Division 80
9	Supplies and acquisitions made on a progressive or periodic basis	Division 156
9A	Supplies in return for rights to develop land	Division 82
10	Supplies in satisfaction of debts	Division 105
11	Supplies partly connected with Australia	Division 96
12	Supply under arrangement covered by PAYG voluntary agreement	Division 113
13	Telecommunication supplies	Division 85
14	Vouchers	Division 100