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A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999
3Imposition
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#### 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 a duty of customs 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)—Customs) Act 2005.