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

Chapter 2 - The basic rules  

Part 2-1 - The central provisions  

Division 7 - The central provisions  

7-1   GST and input tax credits  

(1)  
GST is payable on * taxable supplies and * taxable importations .

(2)  
Entitlements to input tax credits arise on * creditable acquisitions and * creditable importations .

For taxable supplies and creditable acquisitions, see Part 2-2 .

For taxable importations and creditable importations, see Part 2-3 .




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