Commonwealth Consolidated Acts

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

GST and input tax credits

             (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.



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