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

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

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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.

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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.