CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
2‑1 What this Act is about2‑1 What this Act is about
Start here
Get a plain-English read of 2‑1 What this Act is about
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
2‑1 What this Act is about
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.