Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 2.1

    This Act is about the GST.

    It begins (in Chapter   2) with the basic rules about the GST, and then sets out in Chapter   3 the exemptions from the GST and in Chapter   4 the special rules that can apply in particular cases.

    It concludes with definitions and other interpretative material.

Note:   The GST is imposed by 6 Acts, the most important of which are:

(a)   the A New Tax System (Goods and Services Tax Imposition--General) Act 1999 ; and

(b)   the A New Tax System (Goods and Services Tax Imposition--Customs) Act 1999 ; and

(c)   the A New Tax System (Goods and Services Tax Imposition--Excise) Act 1999 .