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A New Tax System (Goods and Services Tax) Act 1999
38‑1 What this Division is about38‑1 What this Division is about
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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.
Note: For the basic rules about supplies that are GST‑free, see sections 9‑30 and 9‑80.