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A New Tax System (Goods and Services Tax Transition) Act 1999
15AExplanation of this Division
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15A Explanation of this Division
(1) This Division provides for the payment of GST on taxable supplies made on or after 1 July 2005 that would have been GST‑free under section 13 if they had been made immediately before 1 July 2005. (2) The following diagram shows how, as a result of this Division and the GST law in general, each of the 3 possible ways to treat the GST on such a taxable supply will apply in particular cases.
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