Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999 - SECT 15A

             (1)  This Division provides for the payment of GST on taxable supplies made on or after 1 July 2005 that would have been GST‑free under section 13 if they had been made immediately before 1 July 2005.

             (2)  The following diagram shows how, as a result of this Division and the GST law in general, each of the 3 possible ways to treat the GST on such a taxable supply will apply in particular cases.