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](http://www.legislation.gov.au/) 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](http://www.legislation.gov.au/) 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](http://www.legislation.gov.au/) > > > [A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999](http://www.legislation.gov.au/) > > > [A New Tax System (Goods and Services Tax Imposition—General) Act 1999](http://www.legislation.gov.au/) > > 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.