CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
2‑15 The special rules (Chapter 4)2‑15 The special rules (Chapter 4)
Start here
Get a plain-English read of 2‑15 The special rules (Chapter 4)
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
2‑15 The special rules (Chapter 4)
Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2.
Note: There is a checklist of special rules at the end of Chapter 2 (in Part 2‑8).