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