A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 2.1 What this Act is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 2.1
What this Act is aboutIt begins (in Chapter 2) with the basic rules about the GST, and then sets out in Chapter 3 the exemptions from the GST and in Chapter 4 the special rules that can apply in particular cases.
It concludes with definitions and other interpretative material.
Note: The GST is imposed by 6 Acts, the most important of which are:
(a) the A New Tax System (Goods and Services Tax Imposition--General) Act 1999 ; and
(b) the A New Tax System (Goods and Services Tax Imposition--Customs) Act 1999 ; and
(c) the
A New Tax System (Goods and Services Tax Imposition--Excise) Act 1999 .