Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.1

What this Division is about

This Division sets out the supplies that are GST - free. If a supply is GST - free, then:

  no GST is payable on the supply;

  an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected.

For the basic rules about supplies that are GST - free, see sections   9 - 30 and 9 - 80.



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