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

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1   Short title  
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005.

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2   Commencement  
This Act commences on 1 July 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 excise 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.

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4   Rate  
The rate of goods and services tax payable under the GST law (within the meaning of 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.