A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Division 5
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Introduction
5-1
What this Chapter is about
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where liability for GST arises;
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where entitlements to input tax credits arise;
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how the amounts of GST and input tax credits are combined to work out the amount payable by you or to you;
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when and how that amount is to be paid.
This Chapter sets out the basic rules for the GST. In particular, these rules will tell you:
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