A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-1
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The central provisions
Division 7
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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 .
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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