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

Chapter 2 - The basic rules

Part 2-6 - Tax periods

Division 27 - How to work out the tax periods that apply to you

27-99 Special rules relating to tax periods

Chapter 4 contains special rules relating to tax periods, as follows:

Checklist of special rules
Item	For this case …	See:
1AAA	Annual tax periods	Division 151
1	Changes in the extent of creditable purpose	Division 129
1AA	GST groups	Division 48
1AB	Limited registration entities	Division 146
1AC	Payment of GST by instalments	Division 162
1A	Representatives of incapacitated entities	Division 58
2	Resident agents acting for non-residents	Division 57

View history note

History

S 27-99 amended by No 77 of 2017, s 3 and Sch 1 item 12, by substituting table item 1AB, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

" 1AB

Offshore supplies other than goods or real property

Division 84 "

S 27-99 amended by No 52 of 2016, s 3 and Sch 1 item 13, by substituting table items 1AB and 1AC for table item 1AB, 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. Table item 1AB formerly read:

1AB Payment of GST by instalments Division 162

S 27-99 amended by No 118 of 2009, s 3 and Sch 1 items 17 and 18, by substituting table items 1AA and 1AB for table item 1AA, and substituting " Division 58 " for " Division 147 " in table item 1A, effective 4 December 2009. Table item 1AA formerly read:

1AA … Payment of GST by instalments … Division 162

S 27-99 amended by No 134 of 2004, s 3 and Sch 1 item 2, by inserting table item 1AAA, 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 27-99 amended by No 73 of 2001, s 3 and Sch 1 item 24, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 27-99 amended by No 176 of 1999, s 3 and Sch 1 item 35, by inserting table item 1A, effective 1 July 2000.

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