A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 contains special rules relating to * registration in particular cases, as follows:
| Checklist of special rules | ||
| Item | For this case … | See: |
| 1A | Government entities | Division 149 |
| 1 | GST branches | Division 54 |
| 1AA | Limited registration entities | Division 146 |
| 2 | Non-profit sub-entities | Division 63 |
| 3 | Non-residents making supplies connected with the indirect tax zone | Division 83 |
| 4 | (Repealed by No 77 of 2017) |
Hide history note
View history noteS 25-49 amended by No 77 of 2017, s 3 and Sch 1 items 8 and 9, by inserting table item 1AA and repealing table item 4, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4 formerly read:
| " 4 | Offshore supplies other than goods or real property | Division 84 " |
S 25-49 amended by No 52 of 2016, s 3 and Sch 1 item 11, by inserting table item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.
S 25-49 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 3, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.
S 25-49 amended by No 92 of 2000, s 3 and Sch 3 item 3, by inserting table item 3, effective 1 July 2000.
S 25-49 amended by No 177 of 1999, s 3 and Sch 1 items 28 and 29, by inserting table items 1A and 2, effective 1 July 2000.
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