Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 4/8)
Character Range: 623197–626469

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 have annual apportionment
131‑5 Eligibility to make an annual apportionment election
131‑10 Making an annual apportionment election
131‑15 Annual apportionment elections by representative members of GST groups
131‑20 Duration of an annual apportionment election
Subdivision 131‑B—Consequences of electing to have annual apportionment
131‑40 Input tax credits for acquisitions that are partly creditable
131‑45 Input tax credits for importations that are partly creditable
131‑50 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
131‑55 Increasing adjustments relating to annually apportioned acquisitions and importations
131‑60 Attributing adjustments under section 131‑55
Division 132—Supplies of things acquired etc. without full input tax credits
132‑1 What this Division is about
132‑5 Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable
132‑10 Attribution of adjustments under this Division
Division 133—Providing additional consideration under gross‑up clauses
133‑1 What this Division is about
133‑5 Decreasing adjustments for additional consideration provided under gross‑up clauses
133‑10 Availability of adjustments under Division 19 for acquisitions
Division 134—Third party payments
134‑1 What this Division is about
134‑5 Decreasing adjustments for payments made to third parties
134‑10 Increasing adjustments for payments received by third parties
134‑15 Attribution of decreasing adjustments
134‑20 Third party adjustment notes
134‑25 Adjustment events do not arise
134‑30 Application of sections 48‑55 and 49‑50
Division 135—Supplies of going concerns
135‑1 What this Division is about
135‑5 Initial adjustments for supplies of going concerns
135‑10 Later adjustments for supplies of going concerns
Division 136—Bad debts relating to transactions that are not taxable or creditable to the fullest extent
136‑1 What this Division is about
Subdivision 136‑A—Bad debts relating to partly taxable or creditable transactions
136‑5 Adjustments relating to partly taxable supplies
136‑10 Adjustments in relation to partly creditable acquisitions
Subdivision 136‑B—Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price
136‑30 Writing off bad debts (taxable supplies)
136‑35 Recovering amounts previously written off (taxable supplies)
136‑40 Bad debts written off (creditable acquisitions)
136‑45 Recovering amounts previously written off (creditable acquisitions)
136‑50 Meanings of taxable at less than 1/11 of the price and creditable at less than 1/11 of the consideration
Division 137—Stock on hand on becoming registered etc.
137‑1 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