A New Tax System (Goods and Services Tax Imposition - General) Act 1999
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Short title
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition - General) 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 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.
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.
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition - General) 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 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.
View history note
Hide history note4 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.