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