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.

  • This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.