Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 6/8)
Character Range: 629117–632154

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 input tax credits for your creditable acquisitions
153‑10 Attributing your adjustments
153‑15 Tax invoices
153‑20 Adjustment notes
153‑25 Insurance supplied through insurance brokers
Subdivision 153‑B—Principals and intermediaries as separate suppliers or acquirers
153‑50 Arrangements under which intermediaries are treated as suppliers or acquirers
153‑55 The effect of these arrangements on supplies
153‑60 The effect of these arrangements on acquisitions
153‑65 Determinations that supplies or acquisitions are taken to be under these arrangements
Division 156—Supplies and acquisitions made on a progressive or periodic basis
156‑1 What this Division is about
156‑5 Attributing the GST on progressive or periodic supplies
156‑10 Attributing the input tax credits on progressive or periodic acquisitions
156‑15 Progressive or periodic supplies partly connected with the indirect tax zone
156‑17 Application of Division 58 to progressive or periodic supplies and acquisitions
156‑20 Application of Division 129 to progressive or periodic acquisitions
156‑22 Leases etc. treated as being on a progressive or periodic basis
156‑23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis
156‑25 Accounting on a cash basis
Division 157—Accounting basis of charities etc.
157‑1 What this Division is about
157‑5 Charities etc. choosing to account on a cash basis
157‑10 Charities etc. ceasing to account on a cash basis
Division 158—Hire purchase agreements
158‑1 What this Division is about
158‑5 Treat as not accounting on a cash basis
Division 159—Changing your accounting basis
159‑1 What this Division is about
159‑5 Ceasing to account on a cash basis—amounts not previously attributed
159‑10 Ceasing to account on a cash basis—amounts partly attributed
159‑15 Ceasing to account on a cash basis—bad debts
159‑20 Starting to account on a cash basis
159‑25 Starting to account on a cash basis—bad debts
159‑30 Entities ceasing to exist or coming into existence
Part 4‑7—Special rules mainly about returns, payments and refunds
Division 162—Payment of GST by instalments
162‑1 What this Division is about
Subdivision 162‑A—Electing to pay GST by instalments
162‑5 Eligibility to elect to pay GST by instalments
162‑10 Your current GST lodgment record
162‑15 Electing to pay GST by instalments
162‑20 Elections by representative members of GST groups
162‑25 When you must make your election
162‑30 Duration of your election
Subdivision 162‑B—Consequences of electing to pay GST by instalments
162‑50 GST instalment payers
162‑55 Tax periods for GST instalment payers
162‑60 When GST returns for GST instalment payers must be given
162‑65 The form and contents of GST returns for GST instalment payers
162‑70