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 40
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Input taxed supplies
Subdivision 40-D
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Precious metals
40-100
Precious metals
A supply of * precious metal is input taxed .
A supply of * precious metal is input taxed .
Note:
If the supply is the first supply of precious metal after refinement, the supply is GST-free under section 38-385 .
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