---
title: "A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005"
slug: "a-new-tax-system-goods-and-services-tax-imposition-recipients-general-act-2005"
jurisdiction_code: "commonwealth"
collection: "act"
status: "in force"
act_number: "3 of 2005"
canonical_url: "https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-imposition-recipients-general-act-2005"
date_modified: "2026-03-30"
source_text_available: false
---

# A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-imposition-recipients-general-act-2005