Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 45.5

    The provisions of this Chapter override the provisions of Chapter   2 (except section   29 - 25), but only to the extent of any inconsistency.

Note:   The special rules in this Part mainly modify the operation of Part   2 - 2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part   2 - 2 and the other Parts of Chapter   2.

Table of Subdivisions

48 - A   Formation and membership of GST groups

48 - B   Consequences of GST groups

48 - C   Administrative matters

48 - D   Ceasing to be a member of a GST group