A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
38-1
What this Division is about
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no GST is payable on the supply;
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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:
For the basic rules about supplies that are GST-free, see sections 9-30 and 9-80 .
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