A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
-
The basic rules
Division 5
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Introduction
5-5
The structure of this Chapter
The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with:•
the exemptions (
Chapter 3
)
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these provisions exempt from the GST what would otherwise be taxable; and
•
the special rules (
Chapter 4
)
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these provisions modify the basic rules in particular situations, often in quite limited ways.
The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with:
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