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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

38-1   What this Division is about  

This Division sets out the supplies that are GST-free. If a supply is GST-free, then:

  • • no GST is payable on the supply;
  • • an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected.
  • For the basic rules about supplies that are GST-free, see sections 9-30 and 9-80 .

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