Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.

Note:   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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