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Short title [see Note 1]
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.
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Commonwealth act
This Act imposes the goods and services tax (GST) described in the GST law, fixes the GST rate at 10% and commences on 1 July 2000. It applies to supplies within that law, excludes amounts that are customs or excise (Constitution s55) and does not impose a tax on State property (Constitution s114).
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Direct links to the current provisions in A New Tax System (Goods and Services Tax Imposition—General) Act 1999.
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—General) Act 1999.
This Act commences on 1 July 2000.
(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 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.
The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.
(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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—General) Act 1999.
This Act commences on 1 July 2000.
(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 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.
The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.
(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.