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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Section 81‑1 What this Division is about - A New Tax System (Goods and Services Tax) Act 1999 - 81‑1 What this Division is about | Zoe

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A New Tax System (Goods and Services Tax) Act 1999

81‑1 What this Division is about81‑1 What this Division is about

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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.

GST does not apply to payments of taxes, fees and charges that are excluded from the GST by this Division or by regulations.

GST applies to certain taxes, fees and charges prescribed by regulations.

Previous sectionDivision 81Payments of taxes, fees and charges

Next section81‑5 Effect of payment of tax81‑5 Effect of payment of tax