Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p14
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 37247–40418

choose not to apply this Division
Division 90—Company amalgamations
90‑1 What this Division is about
90‑5 Supplies not taxable—amalgamated company registered or required to be registered
90‑10 Value of taxable supplies—amalgamated company not registered or required to be registered
90‑15 Acquisitions not creditable—amalgamated company registered or required to be registered
90‑20 Liability after amalgamation for GST on amalgamating company's supplies
90‑25 Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions
90‑30 Adjustments
90‑35 Amalgamating companies accounting on a cash basis
Division 93—Time limit on entitlements to input tax credits
93‑1 What this Division is about
93‑5 Time limit on entitlements to input tax credits
93‑10 Exceptions to time limit on entitlements to input tax credits
93‑15 GST no longer able to be taken into account
Division 96—Supplies partly connected with the indirect tax zone
96‑1 What this Division is about
96‑5 Supplies that are only partly connected with the indirect tax zone
96‑10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone
Division 99—Deposits as security
99‑1 What this Division is about
99‑5 Giving a deposit as security does not constitute consideration
99‑10 Attributing the GST relating to deposits that are forfeited etc.
Division 100—Vouchers
100‑1 What this Division is about
100‑5 Supplies of vouchers with a stated monetary value
100‑10 Redemption of vouchers
100‑12 Consideration on redemption of vouchers
100‑15 Increasing adjustments for unredeemed vouchers
100‑18 Arrangement for supply of voucher
100‑20 Vouchers supplied to non‑residents and redeemed by others in the indirect tax zone
100‑25 Meaning of voucher etc.
Division 102—Cancelled lay‑by sales
102‑1 What this Division is about
102‑5 Cancelled lay‑by sales
102‑10 Attributing GST and input tax credits
Division 105—Supplies in satisfaction of debts
105‑1 What this Division is about
105‑5 Supplies by creditors in satisfaction of debts may be taxable supplies
105‑10 Net amounts
105‑15 GST returns
105‑20 Payments of GST
Division 108—Valuation of taxable supplies of goods in bond
108‑1 What this Division is about
108‑5 Taxable supplies of goods in bond etc.
Division 110—Tax‑related transactions
110‑1 What this Division is about
Subdivision 110‑A—Income tax‑related transactions
110‑5 Transfers of tax losses and net capital losses
110‑15 Supplies under operation of consolidated group regime
110‑20 Tax sharing agreements—entering into agreement etc.
110‑25 Tax sharing agreements—leaving group clear of group liability
110‑30 Tax funding agreements
              Subdivision 110‑B—Other tax‑related transactions
110‑60 Indirect tax sharing agreements—entering into agreement etc.
110‑65 Indirect tax sharing agreements—leaving GST group or GST joint venture clear of liability
Division 111—Reimbursement of employees etc.
111‑1 What this Division is about
111‑5 Creditable acquisitions relating to reimbursements
111‑10 Amounts of input tax credits relating to reimbursements
111‑15 Tax invoices relating to reimbursements
111‑18 Application