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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

33-99   Special rules relating to payments of GST  

View history reference

Chapter 4 contains special rules relating to payments of GST, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Annual tax periods	Division 151
1	Anti-avoidance	Division 165
2	Customs security etc. given on taxable importations	Division 171
3	GST branches	Division 54
4	GST joint ventures	Division 51
4A	Importations without entry for home consumption	Division 114
5	Insurance	Division 78
5A	Payment of GST by instalments	Division 162
6	Supplies in satisfaction of debts	Division 105

 View history note

 Hide history note

History

S 33-99 amended by No 134 of 2004, s 3 and Sch 1 item 4, 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 33-99 amended by No 73 of 2001, s 3 and Sch 1 item 26, by inserting table item 5A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 33-99 amended by No 176 of 1999, s 3 and Sch 1 item 48, by inserting table item 4A, effective 1 July 2000.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.