Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (10 of 2005)
Schedule 1 Long term non reviewable contracts
A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999
9 Subsection 3(2)
Repeal the subsection, substitute:
(2) This section imposes GST only so far as that tax:
(a) is a duty of excise within the meaning of section 55 of the Constitution; and
(b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005.