Commonwealth Consolidated ActsChapter 4 contains special rules relating to liability for GST on taxable supplies, as follows:
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Checklist of special rules |
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Item |
For this case ... |
See: |
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1 |
Division 90 |
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2 |
Division 48 |
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3 |
Division 51 |
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4 |
Offshore supplies other than goods or real property |
Division 84 |
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4A |
Non‑residents making supplies connected with Australia |
Division 83 |
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5 |
Resident agents acting for non‑residents |
Division 57 |
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