A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.1 What this Division is about

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 9.1

GST is payable on taxable supplies. This Division defines taxable supplies, states who is liable for the GST, and describes how to work out the GST on supplies.