Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 5423–8548

Special rules relating to creditable importations
Part 2‑4—Net amounts and adjustments
Division 17—Net amounts and adjustments
17‑1 What this Division is about
17‑5 Net amounts
17‑10 Adjustments
17‑20 Determinations relating to how to work out net amounts
17‑99 Special rules relating to net amounts or adjustments
Division 19—Adjustment events
19‑1 What this Division is about
19‑5 Explanation of the effect of adjustment events
Subdivision 19‑A—Adjustment events
19‑10 Adjustment events
Subdivision 19‑B—Adjustments for supplies
19‑40 Where adjustments for supplies arise
19‑45 Previously attributed GST amounts
19‑50 Increasing adjustments for supplies
19‑55 Decreasing adjustments for supplies
Subdivision 19‑C—Adjustments for acquisitions
19‑70 Where adjustments for acquisitions arise
19‑75 Previously attributed input tax credit amounts
19‑80 Increasing adjustments for acquisitions
19‑85 Decreasing adjustments for acquisitions
19‑99 Special rules relating to adjustment events
Division 21—Bad debts
21‑1 What this Division is about
21‑5 Writing off bad debts (taxable supplies)
21‑10 Recovering amounts previously written off (taxable supplies)
21‑15 Bad debts written off (creditable acquisitions)
21‑20 Recovering amounts previously written off (creditable acquisitions)
21‑99 Special rules relating to adjustments for bad debts
Part 2‑5—Registration
Division 23—Who is required to be registered and who may be registered
23‑1 Explanation of Division
23‑5 Who is required to be registered
23‑10 Who may be registered
23‑15 The registration turnover threshold
23‑20 Not registered for 4 years
23‑99 Special rules relating to who is required to be registered or who may be registered
Division 25—How you become registered, and how your registration can be cancelled
Subdivision 25‑A—How you become registered
25‑1 When you must apply for registration
25‑5 When the Commissioner must register you
25‑10 The date of effect of your registration
25‑15 Effect of backdating your registration
25‑49 Special rules relating to registration
Subdivision 25‑B—How your registration can be cancelled
25‑50 When you must apply for cancellation of registration
25‑55 When the Commissioner must cancel registration
25‑57 When the Commissioner may cancel your registration
25‑60 The date of effect of your cancellation
25‑65 Effect of backdating your cancellation of registration
25‑99 Special rules relating to cancellation of registration
Part 2‑6—Tax periods
Division 27—How to work out the tax periods that apply to you
27‑1 What this Division is about
27‑5 General rule—3 month tax periods
27‑10 Election of one month tax periods
27‑15 Determination of one month tax periods
27‑20 Withdrawing elections of one month tax periods
27‑22 Revoking elections of one month tax periods
27‑25 Revoking determinations of one month tax periods
27‑30 Tax periods determined by the Commissioner to take account of changes in tax periods
27‑35 Changing the days on which your tax periods end
27‑37 Special determination of tax periods on request
27‑38 Revoking special determination of tax periods
27‑39 Tax periods of incapacitated entities