A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ 130

      12B

      Government entities

      Division 149

      13

      GST branches

      Division 54

      14

      GST groups

      Division 48

      15

      GST joint ventures

      Division 51

      15A

      GST religious groups

      Division 49

      17

      Importations without entry for home consumption

      Division 114

      18

      Insurance

      Division 78

      19

      Long-term accommodation in commercial residential premises

      Division 87

      20

      Non-deductible expenses

      Division 69

      20A

      Non-profit sub-entities

      Division 63

      20B

      Non-residents making supplies connected with Australia

      Division 83

      21

      Offshore supplies other than goods or real property

      Division 84

      21A

      Payment of GST by instalments

      Division 162

      22

      Payments of taxes

      Division 81

      23

      Pre-establishment costs

      Division 60

      23A

      Providing additional consideration under gross-up clauses

      Division 133

      24

      Reimbursement of employees etc.

      Division 111

      25

      Representatives of incapacitated entities

      Division 58

      26

      Resident agents acting for non-residents

      Division 57

      28

      Sale of freehold interests etc.

      Division 75

      29

      Second-hand goods

      Division 66

      29AA

      Settlement sharing arrangements

      Division 80

      29A

      Simplified accounting methods for retailers and small enterprise entities

      Division 123

      29B

      Stock on hand on becoming registered etc.

      Division 137

      30

      Supplies and acquisitions made on a progressive or periodic basis

      Division 156

      30A

      Supplies in return for rights to develop land

      Division 82

      31

      Supplies in satisfaction of debts

      Division 105

      32

      Supplies of going concerns

      Division 135

      33

      Supplies of things acquired etc. without full input tax credits

      Division 132

      33A

      Supply under arrangement covered by PAYG voluntary agreement

      Division 113

      34

      Supplies partly connected with Australia

      Division 96

      35

      Taxis

      Division 144

      35AA

      Tax-related transactions

      Division 110

      35A

      Telecommunication supplies

      Division 85

      35B

      Third party payments

      Division 134

      35C

      Time limit on entitlements to input tax credits

      Division 93

      36

      Tourist refund scheme

      Division 168

      36A

      Tradex scheme goods

      Division СКАЧАТЬ