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