Annotated GST Act – Chapter 1 – Part 1-2 Using this Act – Division 2

Division 2 – Overview of the GST legislation

2.1     What this Act is about

2.5     The basic rules (Chapter 2)

2.10   The exemptions (Chapter 3)

2.15   The special rules (Chapter 4)

2.20   Miscellaneous (Chapter 5)

2.25   Interpretative provisions (Chapter 6)

2.30   Administrative, collection and recovery provisions in the Taxation Administration Act 1953

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