This Division provides for the supplies that are input taxed. If a supply is input taxed, then:

•   no GST is payable on the supply;

•   there is no entitlement to an input tax credit for anything acquired or imported to make the supply (see sections   11 - 15 and 15 - 10).

For the basic rules about supplies that are input taxed, see sections   9 - 30 and 9 - 80.