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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 7
Start of GST
(1) GST is only payable on a supply or importation to the extent that it is
made on or after 1 July 2000.
(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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