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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-D - Precious metals  

40-100   Precious metals  
A supply of * precious metal is input taxed .


If the supply is the first supply of precious metal after refinement, the supply is GST-free under section 38-385 .

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