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

1  

1   Short title  
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999.

2  

2   Commencement  
This Act commences on 1 July 2000.

3   Imposition  

(1)    
The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is imposed by this section under the name of goods and services tax ( GST ).

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


(a) is a duty of customs 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) - Customs) Act 2005.


4  

4   Rate  


The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5   Act does not impose a tax on property of a State  

(1)    
This Act does not impose a tax on property of any kind belonging to a State.

(2)    
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.