question archive Describe the main legislation relating to GST and provide the URL to locate it

Describe the main legislation relating to GST and provide the URL to locate it

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Describe the main legislation relating to GST and provide the URL to locate it. Please be along the line of 'A New Tax System Act 1999'.

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The legislation provides fundamental rules about Goods and Services Tax, for example how it emerges and who becomes liable to pay and how input tax credits occur and how and when payments and refunds are done.

Also, import free GST rules are provided in the legislation.