Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 5.1

What this Chapter is about

This Chapter sets out the basic rules for the GST. In particular, these rules will tell you:

•       where liability for GST arises;

•       where entitlements to input tax credits arise;

•       how the amounts of GST and input tax credits are combined to work out the amount payable by you or to you;

•       when and how that amount is to be paid.



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