{"id":"qld:act-2000-020","name":"GST and Related Matters Act 2000","slug":"gst-and-related-matters-act-2000","collection":"act","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"20 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104632,"registerId":"qld-act-2000-020-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis Act may be cited as the GST and Related Matters Act 2000 .","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Commencement","content":"### sec.2 Commencement\n\nSection 29 and schedule 3 , to the extent they amend the Acts Interpretation Act 1954 , commence on assent.\nSchedule 3 , amendment of the Queensland Building Services Authority Act 1991 , amendments 14 and 15, commences immediately after the commencement of the Queensland Building Services Authority Amendment Act 1999 , section 39 .\nSchedule 3 , amendment of the Stamp Act 1894 , amendments 5 to 7, commences on a date to be fixed by proclamation.\nSubject to subsections (1) to (3) , this Act commences on 1 July 2000.\n(sec.2-ssec.1) Section 29 and schedule 3 , to the extent they amend the Acts Interpretation Act 1954 , commence on assent.\n(sec.2-ssec.2) Schedule 3 , amendment of the Queensland Building Services Authority Act 1991 , amendments 14 and 15, commences immediately after the commencement of the Queensland Building Services Authority Amendment Act 1999 , section 39 .\n(sec.2-ssec.3) Schedule 3 , amendment of the Stamp Act 1894 , amendments 5 to 7, commences on a date to be fixed by proclamation.\n(sec.2-ssec.4) Subject to subsections (1) to (3) , this Act commences on 1 July 2000.","sortOrder":2},{"sectionNumber":"sec.3","sectionType":"section","heading":"Definitions","content":"### sec.3 Definitions\n\nIn this Act—\nCommissioner of Taxation means the person holding office for the time being as Commissioner of Taxation under the Taxation Administration Act 1953 (Cwlth) .\nGST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth) .\nGST imposition Acts means the following Commonwealth Acts—\nA New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ;\nA New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 ;\nA New Tax System (Goods and Services Tax Imposition—General) Act 1999 .\nState entity means an entity that is not liable for GST that it would have been liable for if—\nthe imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and\nsection 5 of each of the GST imposition Acts had not been enacted.\n- (a) A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ;\n- (b) A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 ;\n- (c) A New Tax System (Goods and Services Tax Imposition—General) Act 1999 .\n- (a) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and\n- (b) section 5 of each of the GST imposition Acts had not been enacted.","sortOrder":3},{"sectionNumber":"sec.4","sectionType":"section","heading":"Intergovernmental agreement","content":"### sec.4 Intergovernmental agreement\n\ns 4 amd 2001 No. 31 s 48 sch\nom 2010 No. 11 s 77","sortOrder":4},{"sectionNumber":"pt.2","sectionType":"part","heading":null,"content":"","sortOrder":5},{"sectionNumber":"pt.3","sectionType":"part","heading":"Payment of GST equivalents by State entities","content":"# Payment of GST equivalents by State entities","sortOrder":6},{"sectionNumber":"sec.5","sectionType":"section","heading":"Voluntary GST equivalent payments","content":"### sec.5 Voluntary GST equivalent payments\n\nA State entity—\nmay pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST if—\nthe imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and\nsection 5 of each of the GST imposition Acts had not been enacted; and\nmay do anything that it would be necessary or expedient for it to do if it were liable for that GST.\n- (a) may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST if— (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and (ii) section 5 of each of the GST imposition Acts had not been enacted; and\n- (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and\n- (ii) section 5 of each of the GST imposition Acts had not been enacted; and\n- (b) may do anything that it would be necessary or expedient for it to do if it were liable for that GST.\n- (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and\n- (ii) section 5 of each of the GST imposition Acts had not been enacted; and","sortOrder":7},{"sectionNumber":"sec.6","sectionType":"section","heading":"Directions to State entities","content":"### sec.6 Directions to State entities\n\nThe Treasurer may give a State entity written directions that it—\nmake payments that it is authorised by section 5 to make; or\ndo anything else that it is authorised by that section to do.\nRequirements in the directions may relate to things that happened before the directions were given.\nA State entity must comply with the directions despite any other Act.\nsch 1 amd 2001 No. 31 s 48 sch\nom 2010 No. 11 s 78\n(sec.6-ssec.1) The Treasurer may give a State entity written directions that it— make payments that it is authorised by section 5 to make; or do anything else that it is authorised by that section to do.\n(sec.6-ssec.2) Requirements in the directions may relate to things that happened before the directions were given.\n(sec.6-ssec.3) A State entity must comply with the directions despite any other Act.\n- (a) make payments that it is authorised by section 5 to make; or\n- (b) do anything else that it is authorised by that section to do.","sortOrder":8}],"analysis":{"issue_detection":{"absurdities":[{"type":"self_contradicting","section":"sec.5 and sec.6","severity":"high","reasoning":"Section 5 uses the permissive 'may' twice, establishing voluntary authorisation only. Section 6(1) then allows the Treasurer to direct a State entity to 'make payments that it is authorised by section 5 to make', and section 6(3) mandates compliance 'despite any other Act'. The voluntary nature of the authorisation in s.5 is entirely negated by the coercive direction power in s.6 — the entity has no genuine discretion if the Treasurer can simply mandate the exercise of that discretion. This converts a voluntary scheme into a de facto compulsory one through the back door.","confidence":0.92,"description":"Section 5 grants State entities a purely voluntary ('may') power to make GST equivalent payments, yet section 6 allows the Treasurer to compel ('must comply') those same voluntary payments via written direction. A discretionary power cannot logically coexist with a mandatory compulsion to exercise it."},{"type":"retroactive_impossibility","section":"sec.6(2)","severity":"medium","reasoning":"A direction issued today cannot compel conduct that was due in a past period — the entity either did or did not make a payment or take an action in that past period. To the extent the direction requires payments 'representing amounts that would have been payable' for past periods, this may be achievable by a current payment, but the broader language 'do anything else that it is authorised by section 5 to do' relating to past events is potentially impossible to comply with if the required action was time-sensitive or irreversible. The provision lacks any temporal limit, creating open-ended retroactive exposure.","confidence":0.75,"description":"Section 6(2) allows directions to 'relate to things that happened before the directions were given', creating a retroactive compliance obligation. A State entity cannot retroactively make payments or take actions for past periods prior to receiving the direction, particularly where those past actions or omissions were lawful at the time."},{"type":"circular_definition","section":"sec.3 — definition of 'State entity'","severity":"medium","reasoning":"The definition asks whether an entity would be liable for GST if s.114 of the Constitution did not prevent imposition AND if s.5 of each GST Imposition Act had not been enacted. However, GST liability under the GST Act itself depends on a complex web of provisions. The definition does not specify which other provisions of the GST framework are assumed to apply in the counterfactual, leaving an indeterminate basis for assessing hypothetical liability. The double counterfactual (constitutional and statutory) compounds the interpretive difficulty.","confidence":0.68,"description":"The definition of 'State entity' defines the concept by reference to a counterfactual liability (entities that would have been liable for GST but for constitutional and statutory exemptions). This creates a circularity: to determine if GST would be payable, you must apply the GST Act, but the GST Act's imposition provisions are assumed not to exist for the purpose of the definition, making it impossible to calculate the hypothetical liability with certainty."},{"type":"other","section":"sec.2","severity":"low","reasoning":"The duplication appears to be a drafting/formatting artefact, but in a legal instrument, duplicate text can raise questions about whether the legislature intended variation, whether one version prevails, and whether courts should give independent effect to each rendition. While likely a transcription error, it is a logical flaw in the legislative instrument as presented.","confidence":0.85,"description":"Section 2 contains verbatim duplicate text — subsections (1) to (4) are set out twice, once as unnumbered paragraphs and again as numbered subsections. This creates interpretive uncertainty about whether there are eight operative provisions or four, and whether any subtle differences exist between the two renditions."}],"contradictions":[{"severity":"high","section_a":"sec.5(a) — 'may pay'","section_b":"sec.6(3) — 'must comply with the directions'","confidence":0.93,"description":"Section 5 establishes that payments are voluntary ('may pay'), but section 6(3) imposes a mandatory compliance obligation ('must comply') on directions to make those same payments, directly contradicting the voluntary character of the authorisation."},{"severity":"medium","section_a":"sec.5 — voluntary authorisation scheme","section_b":"sec.6(2) — retroactive directions","confidence":0.7,"description":"Section 5 authorises only prospective voluntary conduct. Section 6(2) contemplates directions relating to past conduct, but since s.5 only authorises conduct going forward on a voluntary basis, a direction to comply with past obligations references an authorisation that did not exist (or was not exercised) at the relevant past time, creating a logical gap in the chain of authority."}]},"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act does not impose new compulsory GST liability; it creates a mechanism for State entities to make voluntary GST-equivalent payments and grants the Treasurer a power to direct such payments or related actions (secs.5–6). Its scope is limited to enabling and coordinating payments and does not alter the substantive GST imposition Acts or remove constitutional limits (see sec.3 for definitions)."},"complexity_factors":["Dependence on constitutional immunity and separate GST imposition Acts to define who is a 'State entity' (sec.3) — requires cross-referencing external statutes and s.114 of the Constitution.","Allows voluntary payments 'as if' liable for GST (sec.5) — creates legal fiction that affects accounting and transaction treatment.","Treasurer's power to give directions that may be retrospective (sec.6(2)) — raises timing and legal-effect questions for past transactions.","Directions override other Acts (sec.6(3)) — potential conflict with State law and administrative arrangements.","Commencement staggered across specific amendments and schedules (sec.2) — complicates implementation and sequencing.","Definitions and terms are compact but hinge on external Acts (GST Imposition Acts) and office-holders (Commissioner of Taxation), requiring interpretive work (sec.3)."],"plain_english_summary":"This Act lets State entities voluntarily pay amounts equivalent to the GST they would have owed if constitutional and prior enactment limits did not apply, and to take actions as if they were GST-liable (s.5). The Treasurer can give written directions to State entities to make those payments or take those actions, including about past events, and those directions override other laws (s.6). This changes who may pay GST‑like sums (State entities) and gives the Treasurer a coordination and enforcement role."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation appears to have maintained its original narrow purpose. While amendments have removed some provisions (section 4 and schedules), the core mechanism — allowing voluntary GST-equivalent payments by state entities and enabling Treasurer directions — remains intact. The scope has not expanded beyond its original intent of managing Queensland's GST-equivalent contributions."},"complexity_factors":["Only 6 substantive sections with minimal cross-referencing","4 defined terms in section 3, all straightforward (Commissioner of Taxation, GST, GST imposition Acts, State entity)","Simple conditional structure in section 5 using hypothetical scenarios ('if...were not prevented')","No nested exceptions or complex procedural requirements","Heavy reliance on external Commonwealth legislation (A New Tax System Acts) for core definitions, reducing internal complexity","Section 4 and Schedule 1/3 amendments have been omitted (repealed), leaving a stripped-back legislative framework"],"plain_english_summary":"**What this law does:**\n\nThis is a Queensland law that deals with how state government bodies handle the Goods and Services Tax (GST). Even though the Australian Constitution (specifically section 114) stops the Commonwealth from charging GST directly on state governments, this Act creates a system where Queensland state entities can voluntarily pay amounts equivalent to what they would owe in GST.\n\n**Key points:**\n\n- **State entities** (government bodies that don't legally have to pay GST because of constitutional protections) can choose to make **voluntary payments** to the Australian Taxation Office that match what their GST bill would be\n- The **Queensland Treasurer** can issue written directions forcing state entities to make these payments or take other necessary actions\n- These directions are powerful — state entities must follow them **even if other laws say otherwise**\n- The directions can apply to things that happened before the directions were even given (retrospective effect)\n\n**Who it affects:**\n\n- Queensland government departments and state-owned entities\n- The Australian Taxation Office (which receives the payments)\n\n**Why it matters:**\n\nThis law ensures Queensland contributes its fair share to national GST revenue despite constitutional protections that would otherwise exempt state governments from the tax. It maintains the integrity of Australia's GST system by preventing state governments from getting an unfair advantage over private businesses that must pay GST."},"summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act's scope has narrowed significantly from its original intent. Key provisions including the intergovernmental agreement section (s4) and Schedule 1 were removed by 2010 amendments, leaving only the core voluntary GST equivalent payment mechanism. The original Act likely had a broader administrative and intergovernmental coordination role that has since been stripped back."},"complexity_factors":["Requires understanding of constitutional law — specifically s114 of the Commonwealth Constitution which prevents the Commonwealth from taxing state property/entities","Involves interplay between Commonwealth and State legislation (multiple referenced Acts)","The concept of 'GST equivalents' (voluntary payments that mirror a tax liability that doesn't technically exist) is legally nuanced","Retrospective operation of Treasurer's directions adds complexity","Multiple commencement dates with interdependencies on other Acts","Portions of the Act have been omitted or amended over time, making the current operative scope unclear from the text alone"],"plain_english_summary":"The Act lets Queensland state entities (including government-owned corporations) voluntarily make GST-equivalent payments to the ATO — and empowers the Treasurer to direct such payments, including retrospectively, even if other laws say otherwise. It prevents state entities from gaining an unfair competitive edge over private businesses by effectively placing them on a level playing field in the national GST system. Most other original provisions were removed or amended in 2010, leaving the core payment mechanism."}},"importantCases":[],"_links":{"self":"/api/acts/gst-and-related-matters-act-2000","history":"/api/acts/gst-and-related-matters-act-2000/history","analysis":"/api/acts/gst-and-related-matters-act-2000/analysis","conflicts":"/api/acts/gst-and-related-matters-act-2000/conflicts","importantCases":"/api/acts/gst-and-related-matters-act-2000/important-cases","documents":"/api/acts/gst-and-related-matters-act-2000/documents"}}