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A New Tax System (Goods and Services Tax) Act 1999
5‑5 The structure of this Chapter5‑5 The structure of this Chapter
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5‑5 The structure of this Chapter
The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with: • the exemptions (Chapter 3)—these provisions exempt from the GST what would otherwise be taxable; and • the special rules (Chapter 4)—these provisions modify the basic rules in particular situations, often in quite limited ways.
A flowchart showing Part 2-1 flowing to each other Part in Chapter 2, Part 2-2 and Part 2-3 flowing to Chapter 3, and all Parts in Chapter 2 flowing to Chapter 4