GST and Related Matters Act 2000
sec.3Definitions
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sec.3 Definitions
In this Act— Commissioner of Taxation means the person holding office for the time being as Commissioner of Taxation under the Taxation Administration Act 1953 (Cwlth) . GST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth) . GST imposition Acts means the following Commonwealth Acts— A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ; A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 ; A New Tax System (Goods and Services Tax Imposition—General) Act 1999 . State entity means an entity that is not liable for GST that it would have been liable for if— the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and section 5 of each of the GST imposition Acts had not been enacted.
- (a) A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ;
- (b) A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 ;
- (c) A New Tax System (Goods and Services Tax Imposition—General) Act 1999 .
- (a) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and
- (b) section 5 of each of the GST imposition Acts had not been enacted.