The provisions of this Chapter override the provisions of Chapter 2 (except section 29- 25), but only to the extent of any inconsistency.
Note: The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.
Table of Subdivisions
48-A Formation and membership of GST groups
48-B Consequences of GST groups
48-C Administrative matters
48-D Ceasing to be a member of a GST group