Federal Register of Legislation
A New Tax System (Goods and Services Tax Imposition—General) Act 1999
Act No. 75 of 1999 as amended
This compilation was prepared on 1 July 2005 taking into account amendments up to Act No. 10 of 2005
The text of any of those amendments not in force on that date is appended in the Notes section
The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra
Contents 1 Short title [see Note 1] 2 Commencement 3 Imposition 4 Rate 5 Act does not impose a tax on property of a State
Notes An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is neither a duty of customs nor a duty of excise and is not imposed on recipients of supplies
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—General) Act 1999.
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 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. Notes to the A New Tax System (Goods and Services Tax Imposition—General) Act 1999
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate