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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 31 - GST returns  

31-99   Special rules relating to GST returns  

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Chapter 4 contains special rules relating to *GST returns, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Annual tax periods	Division 151
1	GST branches	Division 54
2	GST groups	Division 48
3	GST joint ventures	Division 51
4	Insurance	Division 78
4A	Payment of GST by instalments	Division 162
4B	Representatives of incapacitated entities	Division 58
5	Resident agents acting for non-residents	Division 57
6	Supplies in satisfaction of debts	Division 105

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History

S 31-99 amended by No 118 of 2009, s 3 and Sch 1 item 19, by inserting table item 4B, effective 4 December 2009.

S 31-99 amended by No 134 of 2004, s 3 and Sch 1 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 31-99 amended by No 73 of 2001, s 3 and Sch 1 item 25, by inserting table item 4A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

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