A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
-
The special rules
Part 4-6
-
Special rules mainly about tax periods
157-1
157-1
What this Division is about
Note:
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.
Division 157 - Accounting basis of charities etc.
View history note
Hide history noteThe choice available to an endorsed charity, gift-deductible entity or government school to account on a cash basis is not restricted as it is for other entities, but other restrictions may apply.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.