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A New Tax System (Managing the GST Rate and Base) Act 1999
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4 Definitions
In this Act, unless the contrary intention appears:
GST has the same meaning as in the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST Imposition Acts mean:
(a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
(b) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
(c) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
(d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005;
(e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005;
(f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005.
State includes the Australian Capital Territory and the Northern Territory.