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GST and Related Matters Act 2000
sec.5Voluntary GST equivalent payments
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sec.5 Voluntary GST equivalent payments
A State entity— may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST 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; and may do anything that it would be necessary or expedient for it to do if it were liable for that GST.
- (a) may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST if— (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and (ii) section 5 of each of the GST imposition Acts had not been enacted; and
- (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and
- (ii) section 5 of each of the GST imposition Acts had not been enacted; and
- (b) may do anything that it would be necessary or expedient for it to do if it were liable for that GST.
- (i) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution ; and
- (ii) section 5 of each of the GST imposition Acts had not been enacted; and