A New Tax System (Goods and Services Tax Transition) Act 1999

This Division provides for the payment of GST on taxable supplies made on or after 1 July 2005 that would have been GST‑free under section 13 if they had been made immediately before 1 July 2005.

The following diagram shows how, as a result of this Division and the GST law in general, each of the 3 possible ways to treat the GST on such a taxable supply will apply in particular cases.