A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-2 - Special rules mainly about supplies and acquisitions
Note:Division 81 - Payments of taxes, fees and charges
81-1 What this Division is about
GST does not apply to payments of taxes, fees and charges that are excluded from the GST by this Division or by regulations.
GST applies to certain taxes, fees and charges prescribed by regulations.