Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 12   GST treatment of gift-deductible entities

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

4   At the end of Subdivision 29-B

Add:

29-69 Special rules relating to accounting on a cash basis

Chapter 4 contains special rules relating to accounting on a cash basis, as follows:

Checklist of special rules

Item

For this case ...

See:

1

Accounting basis of charitable institutions etc.

Division 157


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).