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A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999
5Act does not impose a tax on property of a State
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#### 5 Act does not impose a tax on property of a State
(1) 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.