Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 5.5

                   The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with:

•     the exemptions (Chapter 3)--these provisions exempt from the GST what would otherwise be taxable; and

•     the special rules (Chapter 4)--these provisions modify the basic rules in particular situations, often in quite limited ways.