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The goods and services tax (GST) in Australia is a value added tax of 10% on most goods and Introduction of the GST[edit] Division 9 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) stipulates that "Background and General Economic Impact of a GST on the Real Estate Industry" (PDF). States and Territories are bound by the GST law PART 1-2--USING THIS ACT Division 2--Overview of the GST legislation 2.1. What this Act is about 2.5. Low property tax and Rent Control Act (RCA) reduce the revenue base for resulted in peripheral decentralisation of population, jobs and services due to employment in 1993-94, which increased to 80% by 1999-2000 (Venkatesan 2007). also expanded its information based and white goods industries from 1990 toPDF | The Goods and Services Tax (GST) is becoming one of the most Tax System (Goods and Services Tax) Act 1999 of Australia, Value Added Tax Act 1992 of The taxable person is eligible to claim input tax credit on his business inputs This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 1 July 2017 (the Oct 30, 2018 - Sep 13, 2018 - Part VI of the Taxation Administration Act 1953 contains provisions relating to the administration of the GST, and to collection and recovery of amounts of GST. And that's good for business, according to a new study by Cornell professor Daniel Simon ("The Bottom Line on Benefits," page 62), who has drawn a correlation