Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 8290–11310

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
27‑40 An entity's concluding tax period
27‑99 Special rules relating to tax periods
Division 29—What is attributable to tax periods
29‑1 What this Division is about
              Subdivision 29‑A—The attribution rules
29‑5 Attributing the GST on your taxable supplies
29‑10 Attributing the input tax credits for your creditable acquisitions
29‑15 Attributing the input tax credits for your creditable importations
29‑20 Attributing your adjustments
29‑25 Commissioner may determine particular attribution rules
29‑39 Special rules relating to attribution rules
Subdivision 29‑B—Accounting on a cash basis
29‑40 Choosing to account on a cash basis
29‑45 Permission to account on a cash basis
29‑50 Ceasing to account on a cash basis
29‑69 Special rules relating to accounting on a cash basis
Subdivision 29‑C—Tax invoices and adjustment notes
29‑70 Tax invoices
29‑75 Adjustment notes
29‑80 Tax invoices and adjustment notes not required for low value transactions
29‑99 Special rules relating to tax invoices and adjustment notes
Part 2‑7—Returns, payments and refunds
Division 31—GST returns
31‑1 What this Division is about
31‑5 Who must give GST returns
31‑8 When GST returns must be given—quarterly tax periods
31‑10 When GST returns must be given—other tax periods
31‑15 The form and contents of GST returns
31‑20 Additional GST returns
31‑25 Electronic lodgment of GST returns
31‑99 Special rules relating to GST returns
Division 33—Payments of GST
33‑1 What this Division is about
33‑3 When payments of assessed net amounts must be made—quarterly tax periods
33‑5 When payments of assessed net amounts must be made—other tax periods
33‑10 How payment of assessed net amounts are made
33‑15 Payments of assessed GST on importations
33‑99 Special rules relating to payments of GST
Division 35—Refunds
35‑1 What this Division is about
35‑5 Entitlement to refund
35‑10 When entitlement arises
35‑99 Special rules relating to refunds
Part 2‑8—Checklist of special rules
Division 37—Checklist of special rules
37‑1 Checklist of special rules
Chapter 3—The exemptions
Part 3‑1—Supplies that are not taxable supplies
Division 38—GST‑free supplies
38‑1 What this Division is about
Subdivision 38‑A—Food
38‑2 Food
38‑3 Food that is not GST‑free
38‑4 Meaning of food
38‑5 Premises used in supplying food
38‑6 Packaging of food
Subdivision 38‑B—Health
38‑7 Medical services
38‑10 Other health services
38‑15 Other government funded health services
38‑20 Hospital treatment
38‑25 Residential care etc.
38‑30 Home care etc.
38‑35 Flexible care
38‑38 Disability support provided to NDIS participants
38‑40 Specialist disability services
38‑45 Medical aids and appliances
38‑47 Other GST‑free health goods
38‑50 Drugs and medicinal preparations etc.
38‑55 Private health