A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules

Part 2-4 - Net amounts and adjustments

Division 19 - Adjustment events

Subdivision 19-C - Adjustments for acquisitions

19-99 Special rules relating to adjustment events

Chapter 4 contains special rules relating to * adjustment events in particular cases, as follows:

Checklist of special rules
Item	For this case …	See:
1AA	Compulsory third party schemes	Division 79
1AB	Excess GST and cancelled supplies	Division 142
1A	GST religious groups	Division 49
1	Insurance	Division 78
2	Non-deductible expenses	Division 69
2A	Providing additional consideration under gross-up clauses	Division 133
3	Settlement sharing arrangements	Division 80
4	Third party payments	Division 134