1State Entities (Payments) Act 1999

CrestWestern Australia

State Entities (Payments) Act 1999

Western Australia

State Entities (Payments) Act 1999

Contents

1. Short title 1

2. Definitions 1

3. Voluntary GST equivalent payments 2

4. Directions to implement Financial Relations Agreement 2

Notes

Compilation table 3

Western Australia

State Entities (Payments) Act 1999

An Act to facilitate the implementation of certain measures described in the Intergovernmental Agreement on the Reform of Commonwealth‑State Financial Relations.

The Parliament of Western Australia enacts as follows:

1. Short title

This Act may be cited as the State Entities (Payments) Act 1999.

2. Definitions

(1) In this Act —

Commissioner of Taxation means the person holding office for the time being as Commissioner of Taxation under the Commonwealth Taxation Administration Act 1953;

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

State entity means a person that is not liable for GST that it 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;

Treasurer means the Treasurer of the State.

(2) In subsection (1), in the definition of “State entity” —

GST Imposition Acts means the Commonwealth —

(a) A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999;

(b) A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999; and

(c) A New Tax System (Goods and Services Tax Imposition — General) Act 1999.

3. 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 —

(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.