A New Tax System (Goods and Services Tax Imposition—General) Act 1999
In forceact
Summary
Commonwealth Act no. 75 of 1999. Sourced from legislation.gov.au (CC BY 4.0).
Source: https://www.legislation.gov.au/C2004A00462/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.