Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 5/8)
Character Range: 626181–629390

What this Division is about
137‑5 Adjustments for stock on hand on becoming registered etc.
Division 138—Cessation of registration
138‑1 What this Division is about
138‑5 Adjustments for cessation of registration
138‑10 Attributing adjustments for cessation of registration
138‑15 Ceasing to be registered—amounts not previously attributed
138‑17 Situations to which this Division does not apply
138‑20 Application of Division 129
Division 139—Distributions from deceased estates
139‑1 What this Division is about
139‑5 Adjustments for distributions from deceased estates
139‑10 Attributing adjustments for distributions from deceased estates
139‑15 Application of Division 129
Division 141—Tradex scheme goods
141‑1 What this Division is about
141‑5 Adjustments for applying goods contrary to the Tradex Scheme
141‑10 Meaning of tradex scheme goods etc.
141‑15 Attribution of adjustments under this Division
141‑20 Application of Division 129
Division 142—Excess GST
142‑1 What this Division is about
Subdivision 142‑A—Excess GST unrelated to adjustments
142‑5 When this Subdivision applies
142‑10 Refunding the excess GST
142‑15 When section 142‑10 does not apply
142‑16 No refund of excess GST relating to supplies treated as non‑taxable importations
Subdivision 142‑B—GST related to cancelled supplies
142‑20 Refunding GST relating to cancelled supplies
Subdivision 142‑C—Passed‑on GST
142‑25 Working out if GST has been passed on
Part 4‑5—Special rules mainly about registration
Division 144—Taxis
144‑1 What this Division is about
144‑5 Requirement to register
Division 146—Limited registration entities
146‑1 What this Division is about
146‑5 Limited registration entities
146‑10 Limited registration entities cannot make creditable acquisitions
146‑15 Limited registration entities cannot make creditable importations
146‑20 Entries in the Australian Business Register
146‑25 Limited registration entities have only quarterly tax periods
Division 149—Government entities
149‑1 What this Division is about
149‑5 Government entities may register
149‑10 Government entities are not required to be registered
149‑15 GST law applies to registered government entities
149‑20 Government entities not required to cancel their registration
149‑25 Membership requirements of a government GST group
Part 4‑6—Special rules mainly about tax periods
Division 151—Annual tax periods
151‑1 What this Division is about
Subdivision 151‑A—Electing to have annual tax periods
151‑5 Eligibility to make an annual tax period election
151‑10 Making an annual tax period election
151‑15 Annual tax period elections by representative members of GST groups
151‑20 When you must make your annual tax period election
151‑25 Duration of an annual tax period election
Subdivision 151‑B—Consequences of electing to have annual tax periods
151‑40 Annual tax periods
151‑45 When GST returns for annual tax periods must be given
151‑50 When payments of assessed net amounts for annual tax periods must be made
151‑55 An entity's concluding annual tax period
151‑60 The effect of incapacitation or cessation
Division 153—Agents etc. and insurance brokers
153‑1 What this Division is about
Subdivision 153‑A—General
153‑5 Attributing the