A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005

3   Imposition  

(1)    
The tax that is payable under the GST law is imposed by this section under the name of goods and services tax (GST).

(2)    
This section imposes GST only so far as that tax:

(a) would be imposed on the recipient of a taxable supply; and

(b) is a duty of customs within the meaning of section 55 of the Constitution.

(3)    
In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .