5Payment of GST equivalents by State entities

#### 5 Payment of GST equivalents by State entities 5 Payment of GST equivalents by State entities > A State entity may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST 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, > > and may do things of a kind that it would be necessary or expedient for it to do if it were liable for that GST.