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