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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  

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 156 - Supplies and acquisitions made on a progressive or periodic basis  

156-25   Accounting on a cash basis  

This Division (other than sections 156-15 and 156-17 ) does not apply if you * account on a cash basis .