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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 45.5

The effect of special rules

                   The provisions of this Chapter override the provisions of Chapter 2 (except section 29-25), but only to the extent of any inconsistency.

Note:       The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Table of Subdivisions

48-A     Formation and membership of GST groups

48-B      Consequences of GST groups

48-C      Administrative matters

48-D     Ceasing to be a member of a GST group



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