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

Chapter 2 - The basic rules  

Division 5 - Introduction  

5-1   What this Chapter is about  

This Chapter sets out the basic rules for the GST. In particular, these rules will tell you:

  • where liability for GST arises;
  • where entitlements to input tax credits arise;
  • how the amounts of GST and input tax credits are combined to work out the amount payable by you or to you;
  • when and how that amount is to be paid.

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