Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 7.1

  (1)   GST is payable on * taxable supplies and * taxable importations.

  (2)   Entitlements to input tax credits arise on * creditable acquisitions and * creditable importations.

For taxable supplies and creditable acquisitions, see Part   2 - 2.

For taxable importations and creditable importations, see Part   2 - 3.