Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 3/8)
Character Range: 620258–623473

the endnotes.

Contents
Chapter 4—The special rules
Part 4‑3—Special rules mainly about importations
Division 114—Importations without entry for home consumption
114‑1 What this Division is about
114‑5 Importations without entry for home consumption
114‑10 Goods that have already been entered for home consumption etc.
114‑15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited
114‑20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act
114‑25 Warehoused goods entered for home consumption by an entity other than the importer
Division 117—Valuation of re‑imported goods
117‑1 What this Division is about
117‑5 Valuation of taxable importations of goods that were exported for repair or renovation
117‑10 Valuation of taxable importations of live animals that were exported
117‑15 Refunds of assessed GST on certain reimportations of live animals
Part 4‑4—Special rules mainly about net amounts and adjustments
Division 123—Simplified accounting methods for retailers and small enterprise entities
123‑1 What this Division is about
123‑5 Commissioner may determine simplified accounting methods
123‑7 Meaning of small enterprise entity
123‑10 Choosing to apply a simplified accounting method
123‑15 Net amounts
Division 126—Gambling
126‑1 What this Division is about
126‑5 Global accounting system for gambling supplies
126‑10 Global GST amounts
126‑15 Losses carried forward
126‑20 Bad debts
126‑25 Application of Subdivision 9‑C
126‑27 When gambling supplies are connected with the indirect tax zone
126‑30 Gambling supplies do not give rise to creditable acquisitions
126‑32 Repayments of gambling losses are not consideration
126‑33 Tax invoices not required for gambling supplies
126‑35 Meaning of gambling supply and gambling event
Division 129—Changes in the extent of creditable purpose
129‑1 What this Division is about
Subdivision 129‑A—General
129‑5 Adjustments arising under this Division
129‑10 Adjustments do not arise under this Division for acquisitions and importations below a certain value
129‑15 Adjustments do not arise under this Division where there are adjustments under Division 130
Subdivision 129‑B—Adjustment periods
129‑20 Adjustment periods
129‑25 Effect on adjustment periods of things being disposed of etc.
Subdivision 129‑C—When adjustments for acquisitions and importations arise
129‑40 Working out whether you have an adjustment
129‑45 Gifts to gift‑deductible entities
129‑50 Creditable purpose
129‑55 Meaning of apply
Subdivision 129‑D—Amounts of adjustments for acquisitions and importations
129‑70 The amount of an increasing adjustment
129‑75 The amount of a decreasing adjustment
129‑80 Effect of adjustment under certain Divisions
              Subdivision 129‑E—Attributing adjustments under this Division
129‑90 Attributing your adjustments for changes in extent of creditable purpose
Division 130—Goods applied solely to private or domestic use
130‑1 What this Division is about
130‑5 Goods applied solely to private or domestic use
Division 131—Annual apportionment of creditable purpose
131‑1 What this Division is about
Subdivision 131‑A—Electing to