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

1 Short title [see Note 1]

This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—General) Act 1999.

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).

This section imposes GST only so far as that tax:

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 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

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.

Notes to the

Note 1

The A New Tax System (Goods and Services Tax Imposition—General) Act 1999 as shown in this compilation comprises Act No. 75, 1999 amended as indicated in the Tables below.

Table of Acts

Table of Amendments