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

Chapter 5 - Miscellaneous  

Part 5-1 - Miscellaneous  

Division 177 - Miscellaneous  

177-5   Cancellation of exemptions from GST  

(1)  
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.

(2)  
The cancellation does not apply if the provision of the other Act:


(a) commences after this section commences; and


(b) refers specifically to GST payable under this Act.




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