A New Tax System (Goods and Services Tax) Act 1999
Chapter 1
-
Introduction
Part 1-2
-
Using this Act
Division 2
-
Overview of the GST legislation
2-5
The basic rules (Chapter 2)
Chapter 2 has the basic rules for the GST, including:•
when and how the GST arises, and who is liable to pay it;
•
when and how input tax credits arise, and who is entitled to them;
•
how to work out payments and refunds of GST;
•
when and how the payments and refunds are to be made.
Chapter 2 has the basic rules for the GST, including:
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.