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

Part 2 - Start of GST  

7   Start of GST  

(1)    
GST is only payable on a supply or importation to the extent that it is made on or after 1 July 2000.

Note:

GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A .

(2)    
An entitlement to an input tax credit only arises on an acquisition or importation to the extent that it is made on or after 1 July 2000.

Note:

There are special rules about input tax credits for motor vehicles etc.: see section 20 .