A New Tax System (Goods and Services Tax) Act 1999 s 29-5

Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment

GST and attribution rules on a taxable supply of land where consideration is received on an instalment basis

GST and refund for supplies cancelled after an entity ceases to be registered

Refund of GST when supply cancelled after deregistering entity for GST from 1 July 2006