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

Chapter 2 - The basic rules

Part 2-6 - Tax periods

Division 29 - What is attributable to tax periods

Subdivision 29-C - Tax invoices and adjustment notes

29-99 Special rules relating to tax invoices and adjustment notes

Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows:

Checklist of special rules
Item	For this case …	See:
1	Agents and insurance brokers	Division 153
1A	Annual apportionment of creditable purpose	Division 131
2	Gambling	Division 126
3	GST branches	Division 54
3A	GST groups	Division 48
4	Non-residents making supplies connected with the indirect tax zone	Division 83
4A	Offshore supplies	Division 84
5	Sale of freehold interest etc.	Division 75

View history note

History

S 29-99 amended by No 77 of 2017, s 3 and Sch 1 item 13, by substituting table item 4A, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4A formerly read:

4A Offshore supplies other than goods or real property Division 84

S 29-99 amended by No 52 of 2016, s 3 and Sch 1 item 14, by inserting table item 4A, 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 29-99 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 4, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.

S 29-99 amended by No 74 of 2010, s 3 and Sch 3 item 2, by inserting table item 3A, applicable in relation to net amounts for tax periods starting on or after 1 July 2010.

S 29-99 amended by No 134 of 2004, s 3 and Sch 2 item 7, 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 29-99 amended by No 156 of 2000, s 3 and Sch 6 item 4, by inserting table item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 29-99 amended by No 92 of 2000, s 3 and Sch 3 item 4, by inserting table item 4, effective 1 July 2000.

S 29-99 amended by No 177 of 1999, s 3 and Sch 1 item 37, by inserting " and insurance brokers " in table item 1, effective 1 July 2000.

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