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

Chapter 2 - The basic rules  

Division 5 - Introduction  

5-5   The structure of this Chapter  
The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with:

  • · the exemptions ( Chapter 3 ) - these provisions exempt from the GST what would otherwise be taxable; and
  • · the special rules ( Chapter 4 ) - these provisions modify the basic rules in particular situations, often in quite limited ways.
    The basic rules




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