A New Tax System (Goods and Services Tax Imposition - General) Act 1999

1   1   Short title  
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition - General) Act 1999.

2   2   Commencement  
This Act commences on 1 July 2000.

3   Imposition  

(1)  
The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) 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) is neither a duty of customs nor 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) - General) Act 2005.

4   4   Rate  
The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5   Act does not impose a tax on property of a State  

(1)  
This Act does not impose a tax on property of any kind belonging to a State.

(2)  
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.