Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 2.5

The basic rules (Chapter 2)

    Chapter   2 has the basic rules for the GST, including:

  ï‚·   when and how the GST arises, and who is liable to pay it;

  ï‚·   when and how input tax credits arise, and who is entitled to them;

  ï‚·   how to work out payments and refunds of GST;

  ï‚·   when and how the payments and refunds are to be made.



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