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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.69 Special rules relating to liability for GST on taxable supplies

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.69

Special rules relating to liability for GST on taxable supplies

    Chapter   4 contains special rules relating to liability for GST on taxable supplies, as follows:

 

Checklist of special rules

 

Item

For this case ...

See:

1

Company amalgamations

Division   90

2

GST groups

Division   48

3

GST joint ventures

Division   51

4

Offshore supplies

Division   84

4A

Non - residents making supplies connected with the indirect tax zone

Division   83

4B

Representatives of incapacitated entities

Division   58

5

Resident agents acting for non - residents

Division   57

6

Valuable metals

Division   86