Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 19620–22926

this Division to all supplies through a resident agent
57‑10 Who is entitled to input tax credits
57‑15 Adjustments
57‑20 Resident agents are required to be registered
57‑25 Cancellation of registration of a resident agent
57‑30 Notice of cessation of agency
57‑35 Tax periods of resident agents
57‑40 GST returns for non‑residents
57‑45 Resident agents giving GST returns
57‑50 Non‑residents that belong to GST groups
Division 58—Representatives of incapacitated entities
58‑1 What this Division is about
58‑5 General principle for the relationship between incapacitated entities and their representatives
58‑10 Circumstances in which representatives have GST‑related liabilities and entitlements
58‑15 Adjustments for bad debts
58‑20 Representatives are required to be registered
58‑25 Cancellation of registration of a representative
58‑30 Notice of cessation of representation
58‑35 Tax periods of representatives
58‑40 Effect on attribution rules of not accounting on a cash basis
58‑45 GST returns for representatives of incapacitated entities
58‑50 Representatives to give GST returns for incapacitated entities
58‑55 Incapacitated entities not required to give GST returns in some cases
58‑60 Representative to notify Commissioner of certain liabilities etc.
58‑65 Money available to meet representative's liabilities
58‑70 Protection for actions of representative
58‑95 Division does not apply to the extent that the representative is a creditor of the incapacitated entity
Division 60—Pre‑establishment costs
60‑1 What this Division is about
60‑5 Input tax credit for acquisitions and importations before establishment
60‑10 Registration etc. not needed for input tax credits
60‑15 Pre‑establishment acquisitions and importations
60‑20 Creditable purpose
60‑25 Attributing the input tax credit for pre‑establishment acquisitions
60‑30 Attributing the input tax credit for pre‑establishment importations
60‑35 Application of Division 129
Division 63—Non‑profit sub‑entities
63‑1 What this Division is about
63‑5 Entities that may choose to apply this Division
63‑10 Period for which a choice has effect
63‑15 Consequences of choosing to apply this Division
63‑20 Non‑profit sub‑entities may register
63‑25 Registration turnover threshold for non‑profit sub‑entities
63‑27 Application of particular provisions relating to charities etc.
63‑30 When non‑profit sub‑entities must apply for cancellation of registration
63‑35 When the Commissioner must cancel registration of non‑profit sub‑entities
63‑40 Effect on adjustments of becoming a non‑profit sub‑entity
63‑45 Effect on adjustments of ceasing to be a non‑profit sub‑entity
63‑50 Membership requirements of GST groups
Part 4‑2—Special rules mainly about supplies and acquisitions
Division 66—Second‑hand goods
66‑1 What this Division is about
Subdivision 66‑A—Input tax credits for acquiring second‑hand goods
66‑5 Creditable acquisitions of second‑hand goods
66‑10 Amounts of input tax credits for creditable acquisitions of second‑hand goods
66‑15 Attributing input tax credits for creditable acquisitions of second‑hand goods
66‑17 Records of creditable acquisitions of second‑hand goods
              Subdivision 66‑B—Acquisitions of second‑hand goods that are divided for re‑supply
66‑40 Acquisitions of second‑hand goods that can be used