Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) GST is only payable on a supply or importation to the extent that it is made on or after 1 July 2000.
Note: GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A.
(2) An entitlement to an input tax credit only arises on an acquisition or importation to the extent that it is made on or after 1 July 2000.
Note: There are special rules about input tax credits for motor vehicles etc.: see section 20.
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