Part 1
-
Preliminary
SECTION 4
4
Definitions
In this Act, unless the contrary intention appears:
estimated population
(Repealed by No 12 of 2009)
History
Definition of
"
estimated population
"
repealed by No 12 of 2009, s 3 and Sch 1 item 3, effective 1 July 2009. The definition formerly read:
estimated population
has the meaning given by section
7
.
general interest charge
(Repealed by No 12 of 2009)
History
Definition of
"
general interest charge
"
repealed by No 12 of 2009, s 3 and Sch 1 item 4, effective 1 July 2009. The definition formerly read:
general interest charge
means the charge worked out under Part IIA of the
Taxation Administration Act 1953
.
Definition of
"
general interest charge
"
amended by No 101 of 2006, s 3 and Sch 2 item 1018, by omitting the reference to a repealed inoperative division, effective 14 September 2006.
GST
has the same meaning as in the GST Act.
GST Act
means the
A New Tax System (Goods and Services Tax) Act 1999
.
GST Imposition Acts
mean:
(a)
the
A New Tax System (Goods and Services Tax Imposition
-
Customs) Act 1999
;
(b)
the
A New Tax System (Goods and Services Tax Imposition
-
Excise) Act 1999
;
(c)
the
A New Tax System (Goods and Services Tax Imposition
-
General) Act 1999
;
(d)
the
A New Tax System (Goods and Services Tax Imposition (Recipients)
-
Customs) Act 2005
;
(e)
the
A New Tax System (Goods and Services Tax Imposition (Recipients)
-
Excise) Act 2005
;
(f)
the
A New Tax System (Goods and Services Tax Imposition (Recipients)
-
General) Act 2005
.
History
Definition of
"
GST Imposition Acts
"
amended by No 10 of 2008, s 3 and Sch 1 item 2, by inserting paras (d), (e) and (f), effective 1 July 2005.
GST law
(Repealed by No 12 of 2009)
History
Definition of
"
GST law
"
repealed by No 12 of 2009, s 3 and Sch 1 item 5, effective 1 July 2009. The definition formerly read:
GST law
has the same meaning as in the GST Act.
GST revenue
(Repealed by No 12 of 2009)
History
Definition of
"
GST revenue
"
repealed by No 12 of 2009, s 3 and Sch 1 item 6, effective 1 July 2009. The definition formerly read:
GST revenue
has the meaning given by section 5.
GST year
(Repealed by No 12 of 2009)
History
Definition of
"
GST year
"
repealed by No 12 of 2009, s 3 and Sch 1 item 7, effective 1 July 2009. The definition formerly read:
GST year
means:
(a)
the financial year commencing on 1 July 2000; and
(b)
each succeeding financial year.
These are described by a figure referring to 2 years (for example, the 2000-01 GST year is the GST year commencing on 1 July 2000).
guaranteed minimum amount
(Repealed by No 12 of 2009)
History
Definition of
"
guaranteed minimum amount
"
repealed by No 12 of 2009, s 3 and Sch 1 item 8, effective 1 July 2009. The definition formerly read:
guaranteed minimum amount
for a State for a GST year has the meaning given by clause 2 of Schedule 1.
Health Minister
(Repealed by No 12 of 2009)
History
Definition of
"
Health Minister
"
repealed by No 12 of 2009, s 3 and Sch 1 item 9, effective 1 July 2009. The definition formerly read:
Health Minister
means the Minister administering the
National Health Act 1953
.
hospital grant
(Repealed by No 12 of 2009)
History
Definition of
"
hospital grant
"
repealed by No 12 of 2009, s 3 and Sch 1 item 10, effective 1 July 2009. The definition formerly read:
hospital grant
has the meaning given by section 6.
index factor
(Repealed by No 12 of 2009)
History
Definition of
"
index factor
"
repealed by No 12 of 2009, s 3 and Sch 1 item 11, effective 1 July 2009. The definition formerly read:
index factor
for a GST year means the factor worked out under section 8.
index number
(Repealed by No 12 of 2009)
History
Definition of
"
index number
"
repealed by No 12 of 2009, s 3 and Sch 1 item 12, effective 1 July 2009. The definition formerly read:
index number
, for a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.
luxury car tax law
(Repealed by No 12 of 2009)
History
Definition of
"
luxury car tax law
"
repealed by No 12 of 2009, s 3 and Sch 1 item 13, effective 1 July 2009. The definition formerly read:
luxury car tax law
has the meaning given by section 27-1 of the
A New Tax System (Luxury Car Tax) Act 1999
.
relativities factor
(Repealed by No 12 of 2009)
History
Definition of
"
relativities factor
"
repealed by No 12 of 2009, s 3 and Sch 1 item 14, effective 1 July 2009. The definition formerly read:
relativities factor
for a State for a GST year has the meaning given by section
9
.
State
includes the Australian Capital Territory and the Northern Territory.
Torres Strait Treaty
(Repealed by No 12 of 2009)
History
Definition of
"
Torres Strait Treaty
"
repealed by No 12 of 2009, s 3 and Sch 1 item 15, effective 1 July 2009. The definition formerly read:
Torres Strait Treaty
means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the 2 countries, including the area known as Torres Strait, and Related Matters, signed at Sydney, Australia on 18 December 1978.
Note:
The text of the Treaty is set out in the Australian Treaty Series 1985 No. 4.
transitional GST year
(Repealed by No 12 of 2009)
History
Definition of
"
transitional GST year
"
repealed by No 12 of 2009, s 3 and Sch 1 item 16, effective 1 July 2009. The definition formerly read:
transitional GST year
means:
(a)
a GST year commencing on or before 1 July 2002; or
(b)
a later prescribed GST year.
These are described by a figure referring to 2 years (for example, the 2000-01 transitional GST year is the transitional GST year commencing on 1 July 2000).
wine equalisation tax law
(Repealed by No 12 of 2009)
History
Definition of
"
wine equalisation tax law
"
repealed by No 12 of 2009, s 3 and Sch 1 item 17, effective 1 July 2009. The definition formerly read:
wine equalisation tax law
has the meaning given by section 33-1 of the
A New Tax System (Wine Equalisation Tax) Act 1999
.