3Definitions

3 Definitions

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 of the Commonwealth.

CPI means the Consumer Price Index (All Groups Index) for Sydney issued by the Australian Statistician.

fee includes a charge or other amount.

GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.

GST Imposition Acts means the following Acts of the Commonwealth:

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

Intergovernmental Agreement means the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations, a copy of which is set out in Schedule 1.

State entity means a person who is not liable for GST that the person would be liable for if:

(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.