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

Chapter 2 - The basic rules

Part 2-4 - Net amounts and adjustments

Division 17 - Net amounts and adjustments

17-99 Special rules relating to net amounts or adjustments

Chapter 4 contains special rules relating to net amounts or adjustments, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Annual apportionment of creditable purpose	Division 131
1	Anti-avoidance	Division 165
2	Cessation of registration	Division 138
3	Changes in the extent of creditable purpose	Division 129
4	Company amalgamations	Division 90
4AA	Compulsory third party schemes	Division 79
4A	Distributions from deceased estates	Division 139
5	Gambling	Division 126
5A	Goods applied solely to private or domestic use	Division 130
6	GST branches	Division 54
7	GST groups	Division 48
8	GST joint ventures	Division 51
8A	GST religious groups	Division 49
9	Insurance	Division 78
9AA	Non-deductible expenses	Division 69
9A	Non-profit sub-entities	Division 63
9B	Payment of GST by instalments	Division 162
9C	Providing additional consideration under gross-up clauses	Division 133
10	Representatives of incapacitated entities	Division 58
11	Resident agents acting for non-residents	Division 57
11A	Sale of freehold interests etc.	Division 75
12	Second-hand goods	Division 66
12AA	Settlement sharing arrangements	Division 80
12A	Simplified accounting methods for retailers and small enterprise entities	Division 123
12B	Stock on hand on becoming registered etc.	Division 137
13	Supplies in satisfaction of debts	Division 105
14	Supplies of going concerns	Division 135
15	Supplies of things acquired etc. without full input tax credits	Division 132
15A	Third party payments	Division 134
16	Tradex scheme goods	Division 141
17	Vouchers	Division 100

View history note

History

S 17-99 amended by No 21 of 2010, s 3 and Sch 1 item 1, by inserting table item 15A, applicable in relation to payments made on or after 1 July 2010.

S 17-99 amended by No 20 of 2010, s 3 and Sch 1 item 2, by inserting table item 9C, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 12, by substituting " Division 58 " for " Divisions 58 and 147 " in table item 10, effective 4 December 2009.

S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 5, by substituting " Divisions 58 and 147 " for " Division 147 " in table item 10, effective 1 July 2000.

S 17-99 amended by No 112 of 2007, s 3 and Sch 1 item 1, by inserting " and small enterprise entities " after " retailers " in table item 12A, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 17-99 amended by No 78 of 2005, s 3 and Sch 6 item 1, by inserting table item 11A, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

S 17-99 amended by No 134 of 2004, s 3 and Sch 2 item 3, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

S 17-99 amended by No 67 of 2003, s 3 and Sch 11 items 6 and 7, by inserting table items 4AA and 12AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 17-99 amended by No 73 of 2001, s 3 and Sch 1 item 23, by inserting table item 9B, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 17-99 amended by No 156 of 2000, s 3 and Sch 4 item 1, by substituting " etc. without full input tax credits " for " , imported or applied to make financial supplies " in table item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 17-99 amended by No 156 of 2000, s 3 and Sch 3 item 3, by inserting table item 9AA, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

S 17-99 amended by No 92 of 2000, s 3, Sch 1 item 1C and Sch 11 item 4D, by inserting table items 4A and 8A, effective 1 July 2000.

S 17-99 amended by No 177 of 1999, s 3 and Sch 1 items 9 to 12, by inserting table items 5A, 9A, 12B and 17, effective 1 July 2000.

S 17-99 amended by No 176 of 1999, s 3 and Sch 7 item 9, by inserting table item 16, effective 1 July 2000.

S 17-99 amended by No 176 of 1999, s 3 and Sch 1 item 26, by inserting table item 12A, effective 1 July 2000.

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