6Interpretation: Part 3

6 Interpretation: Part 3

In this Part –

[Section 6 Amended by No. 21 of 2000, s. 23, Applied:31 May 2000] enactment means an Act and includes –

(a) a regulation, rule or by-law that is –

(i) made by the Governor; or

(ii) made by a person or body other than the Governor and is required by law to be approved, confirmed or assented to by the Governor; and

(b) any other instrument of a legislative character that is –

(i) made under the authority of an Act; and

(ii) declared under section 3(2) of the Fee Units Act 1997 by the Minister responsible for the administration of that Act to be an enactment for the purposes of that Act;

goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;

GST Imposition Acts means –

(a) A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 of the Commonwealth; and

(b) A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999 of the Commonwealth; and

(c) A New Tax System (Goods and Services Tax Imposition - General) Act 1999 of the Commonwealth;

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

means a person that is not liable for goods and services tax that it would be liable for if –