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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 2 - Overview of the GST legislation  

2-5   The basic rules (Chapter 2)  
Chapter 2 has the basic rules for the GST, including:

• when and how the GST arises, and who is liable to pay it;

• when and how input tax credits arise, and who is entitled to them;

• how to work out payments and refunds of GST;

• when and how the payments and refunds are to be made.