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A New Tax System (Goods and Services Tax) Act 1999
Part 4‑1—Special rules mainly about particular ways entities are organised
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Part 4‑1—Special rules mainly about particular ways entities are organised
Note: The special rules in this Part mainly modify the operation of Part 2‑2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2‑2 and the other Parts of Chapter 2.