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

Contents

Chapter 1 Introduction
Chapter 2 The basic rules
Chapter 3 The exemptions
Chapter 4 The special rules
Chapter 5 Miscellaneous
Chapter 6 Interpreting this Act
Schedule 1 Food that is not GST-free
Schedule 2 Beverages that are GST-free
Schedule 3 Medical aids and appliances

7,286 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

Chapter 1 · Introduction
1. Part 1-1 Preliminary
2. Part 1-2 Using this Act
Chapter 2 · The basic rules
Chapter 3 · The exemptions
1. Part 3-1 Supplies that are not taxable supplies
2. Part 3-2 Non-taxable importations
Chapter 4 · The special rules
Chapter 5 · Miscellaneous
1. Part 5-1 Miscellaneous
Chapter 6 · Interpreting this Act
Schedule 1 · Food that is not GST-free
Schedule 2 · Beverages that are GST-free
Schedule 3 · Medical aids and appliances

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