Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (10 of 2005)

Schedule 1   Long term non reviewable contracts

A New Tax System (Goods and Services Tax Imposition - General) Act 1999

11   Subsection 3(2)

Repeal the subsection, substitute:

(2) This section imposes GST only so far as that tax:

(a) is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution; and

(b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005.