A New Tax System (Managing the GST Rate and Base) Act 1999
Part 3
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Changing the rate and base of GST
SECTION 12
Definitions
(1)
In this Part:
(2)
A change is of an administrative nature only if the change is necessary to:
(a) maintain the integrity of the GST base; or
(b) prevent tax avoidance.
In this Part:
rate of the GST
is the rate of tax specified in the GST Imposition Acts.
(2)
A change is of an administrative nature only if the change is necessary to:
(a) maintain the integrity of the GST base; or
(b) prevent tax avoidance.
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