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

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-B - Who is liable for GST on taxable supplies?  

9-40   Liability for GST on taxable supplies  
You must pay the GST payable on any * taxable supply that you make.