A New Tax System (Goods and Services Tax) Act 1999

Chapter 1 - Introduction  

Part 1-1 - Preliminary  

Division 1 - Preliminary  

1-4   States and Territories are bound by the GST law  

The *GST law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

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