A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules

Part 4-2 - Special rules mainly about supplies and acquisitions

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 110 - Tax-related transactions

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110-1 What this Division is about

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Some transactions that relate to aspects of income tax and other taxes are outside the GST system.

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