Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p10
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 25587–28795

of this Division to certain sub‑entities
72‑90 GST branches
72‑92 Non‑profit sub‑entities
72‑95 Commonwealth government entities
72‑100 State or Territory government entities
Division 75—Sale of freehold interests etc.
75‑1 What this Division is about
75‑5 Applying the margin scheme
75‑10 The amount of GST on taxable supplies
75‑11 Margins for supplies of real property in particular circumstances
75‑12 Working out margins to take into account failure to pay full consideration
75‑13 Working out margins to take into account supplies to associates
75‑14 Consideration for acquisition of real property not to include cost of improvements etc.
75‑15 Subdivided real property
75‑16 Margins for supplies of real property acquired through several acquisitions
75‑20 Supplies under a margin scheme do not give rise to creditable acquisitions
75‑22 Increasing adjustment relating to input tax credit entitlement
75‑25 Adjustments relating to bad debts
75‑27 Decreasing adjustment for later payment of consideration
75‑30 Tax invoices not required for supplies of real property under the margin scheme
75‑35 Approved valuations
Division 78—Insurance
78‑1 What this Division is about
Subdivision 78‑A—Insurers
78‑5 GST on insurance premiums is exclusive of stamp duty
78‑10 Decreasing adjustments for settlements of insurance claims
78‑15 How to work out the decreasing adjustments
78‑18 Increasing adjustments for payments of excess under insurance policies
78‑20 Settlements of insurance claims do not give rise to creditable acquisitions
78‑25 Supplies in settlement of claims are not taxable supplies
78‑30 Acquisitions by insurers in the course of settling claims under non‑taxable policies
78‑35 Taxable supplies relating to rights of subrogation
78‑40 Adjustment events relating to decreasing adjustments under this Division
78‑42 Adjustment events relating to increasing adjustments under section 78‑18
Subdivision 78‑B—Insured entities etc.
78‑45 Settlements of insurance claims do not give rise to taxable supplies
78‑50 Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed
78‑55 Payments of excess under insurance policies are not consideration for supplies
78‑60 Supplies of goods to insurers in the course of settling claims
Subdivision 78‑C—Third parties
78‑65 Payments etc. to third parties by insurers
78‑70 Payments etc. to third parties by insured entities
78‑75 Creditable acquisitions relating to rights of subrogation
Subdivision 78‑D—Insured entities that are not registered etc.
78‑80 Net amounts
78‑85 GST returns
78‑90 Payments of GST
Subdivision 78‑E—Statutory compensation schemes
78‑95 GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty
78‑100 Settlements of claims for compensation under statutory compensation schemes
78‑105 Meaning of statutory compensation scheme
Subdivision 78‑F—Miscellaneous
78‑110 Effect of judgments and court orders
78‑115 Exclusion of certain Commonwealth, State or Territory insurance schemes
78‑118 Portfolio transfers
78‑120 HIH rescue package
Division 79—Compulsory third party schemes
79‑1 What this Division is about
              Subdivision 79‑A—Modified