A New Tax System (Goods and Services Tax) Act 1999
You make a taxable supply if:
(a) you make the supply for * consideration ; and
(b) the supply is made in the course or furtherance of an * enterprise that you * carry on ; and
(c) the supply is * connected with the indirect tax zone ; and
(d) you are * registered , or * required to be registered .
However, the supply is not a * taxable supply to the extent that it is * GST-free or * input taxed .
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