A New Tax System (Goods and Services Tax) Act 1999
Chapter 1
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Introduction
Part 1-2
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Using this Act
Division 2
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Overview of the GST legislation
2-15
The special rules (Chapter 4)
Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2 .
Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2 .
Note:
There is a checklist of special rules at the end of Chapter 2 (in Part 2-8 ).
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