{"id":"C2005A00001","name":"A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005","slug":"a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"1 of 2005","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7829,"registerId":"commonwealth-C2005A00001-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nA New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005\n\n \n\nNo. 1, 2005\n\n \n\n \n\n \n\n \n\n \n\nAn Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is a duty of customs\n\n \n\n \n\n \n\nContents\n\n1 Short title\n\n2 Commencement\n\n3 Imposition\n\n4 Rate\n\n5 Act does not impose a tax on property of a State\n\n \n\n![](image.001.png)\n\n \n\n \n\nA New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005\n\nNo. 1, 2005\n\n \n\n \n\n \n\nAn Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is a duty of customs\n\n[Assented to 18 February 2005]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005.\n\n2  Commencement\n\n  This Act commences on 1 July 2005.\n\n3  Imposition\n\n (1) The tax that is payable under the GST law is imposed by this section under the name of goods and services tax (GST).\n\n (2) This section imposes GST only so far as that tax:\n\n (a) would be imposed on the recipient of a taxable supply; and\n\n (b) is a duty of customs within the meaning of section 55 of the Constitution.\n\n (3) In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\n4  Rate\n\n  The rate of goods and services tax payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is 10%.\n\n5  Act does not impose a tax on property of a State\n\n (1) This Act does not impose a tax on property of any kind belonging to a State.\n\n (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 8 December 2004\n\nSenate on 9 December 2004]\n\n(253/04)\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original constitutional purpose. It was always intended as a narrow, technical companion Act to ensure GST on recipients could validly be imposed as a customs duty under section 55 of the Constitution. The scope has not expanded beyond this specific constitutional mechanism."},"complexity_factors":["Extremely short: only 5 sections spanning approximately 1 page","No defined terms in the Act itself—all definitions imported by reference to the A New Tax System (Goods and Services Tax) Act 1999","Simple conditional structure: single operative section (section 3) with two straightforward conditions in subsection (2)","No nested exceptions or complex cross-referencing beyond the single reference to the 1999 GST Act","Single rate provision with no tiers, thresholds, or calculations","Constitutional safeguard (section 5) is a standard, simple exclusion"],"plain_english_summary":"**What this law does:**\n\nThis is a short, technical law that formally creates a specific type of GST (Goods and Services Tax) charge. It applies when:\n- Someone **receives** goods or services (rather than the seller charging them directly), **and**\n- That charge counts as a **duty of customs** under the Constitution (meaning it relates to imports/exports and customs control).\n\n**Who it affects:**\n\nPrimarily businesses and individuals who import goods or receive certain taxable supplies where the GST is treated as a customs duty. Most everyday consumers won't deal with this directly—it's mainly for customs and tax administration purposes.\n\n**Why it matters:**\n\nAustralia's Constitution has special rules about how taxes can be imposed. Section 55 says customs duties must be in separate laws from other taxes. This Act exists purely to satisfy that constitutional requirement. It \"piggybacks\" on the main GST law from 1999 but creates a separate legal basis for the customs-related portion of GST charged to recipients.\n\n**Key points:**\n- Sets the GST rate at **10%**\n- Only applies where GST is a **duty of customs** (constitutional term for import-related taxes)\n- Protects **state property** from being taxed under this Act\n- Started on **1 July 2005**"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act implements the stated policy narrowly: it imposes GST only to the extent it falls on recipients and can be treated as a duty of customs (s3(2)), fixes the rate at 10% (s4), and excludes State property (s5). It does not broaden the GST beyond those limits set out in the text."},"complexity_factors":["Dependence on external definitions and rules in the A New Tax System (Goods and Services Tax) Act 1999 — the Act imports meanings of 'GST law', 'recipient' and 'taxable supply' (s3(3)).","Constitutional linkage to customs duties — the imposition applies only where the tax 'is a duty of customs' (s3(2)(b)), invoking section 55 of the Constitution for characterisation.","Operational interface with customs administration — treating GST as a customs duty shifts collection and enforcement mechanics to customs agencies (s3(2)(b)).","Narrow statutory scope — the Act imposes GST only 'so far as' it is on recipients, creating potential boundary questions about supplies and parties (s3(2)(a)).","Single fixed rate specified in the Act — 10% is declared (s4), so any rate changes require amending this Act or its controlling law.","Explicit exclusion of State property from taxation raises questions on identifying 'property of any kind belonging to a State' using the Constitution's meaning (s5(1)–(2))."],"plain_english_summary":"This Act makes the GST from the Commonwealth GST law operate as a customs duty where the tax would be payable by the recipient of a taxable supply, and sets the rate at 10%. It applies only where that GST can be a duty of customs and expressly does not impose a tax on property belonging to a State."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005","history":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-imposition-recipients-customs-act-2005/documents"}}