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.