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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 4 - Status of Guides and other non-operative material  

4-1   Non-operative material  
In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.

This other material falls into 2 main categories.