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A New Tax System (Goods and Services Tax) Act 1999
40‑1 What this Division is about40‑1 What this Division is about
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40‑1 What this Division is about
This Division provides for the supplies that are input taxed. If a supply is input taxed, then:
• no GST is payable on the supply;
• there is no entitlement to an input tax credit for anything acquired or imported to make the supply (see sections 11‑15 and 15‑10).
Note: For the basic rules about supplies that are input taxed, see sections 9‑30 and 9‑80.