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

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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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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

CTHIn ForceAct

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

86‑1 What this Division is about86‑1 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.

The GST on taxable supplies of goods consisting wholly or partly of valuable metal can be “reverse charged” to the recipients.

Previous sectionDivision 86Valuable metals

Next section86‑5 “Reverse charge” on supplies of goo86‑5 “Reverse charge” on supplies of goods consisting of valuable metal

Section 86‑1 What this Division is about - A New Tax System (Goods and Services Tax) Act 1999 - 86‑1 What this Division is about | Zoe