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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 3 - Defined terms  

3-5   When terms are not identified  

Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

Terms are not asterisked in the non-operative material contained in this Act.


The non-operative material is described in Division 4 .


The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item This term:
  1 acquisition
  2 amount
  3 Commissioner
  4 entity
  5 goods
  6 GST
  7 import
  8 indirect tax zone
  9 individual
  10 input tax credit
  11 supply
  12 tax period
  13 thing
  14 you


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