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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 2 - Overview of the GST legislation  

2-1   What this Act is about  
This Act is about the GST.

It begins (in Chapter 2 ) with the basic rules about the GST, and then sets out in Chapter 3 the exemptions from the GST and in Chapter 4 the special rules that can apply in particular cases.

It concludes with definitions and other interpretative material.


The GST is imposed by 6 Acts, the most important of which are:

  • (a) the A New Tax System (Goods and Services Tax Imposition - General) Act 1999 ; and
  • (b) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ; and
  • (c) the A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999 .


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