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A New Tax System (Goods and Services Tax) Act 1999
2‑5 The basic rules (Chapter 2)2‑5 The basic rules (Chapter 2)
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2‑5 The basic rules (Chapter 2)
Chapter 2 has the basic rules for the GST, including: when and how the GST arises, and who is liable to pay it; when and how input tax credits arise, and who is entitled to them; how to work out payments and refunds of GST; when and how the payments and refunds are to be made.