Intergovernmental Agreement Implementation (GST) Act 2000 (NSW)

Intergovernmental Agreement Implementation (GST) Act 2000 No 44

An Act to give effect to the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations; to amend various Acts and instruments as a consequence of the imposition of the Commonwealth's goods and services tax; and for other purposes.

1 Name of Act This Act is the Intergovernmental Agreement Implementation (GST) Act 2000.

2 Commencement (1) This Act commences on the date of assent, except as provided by this section. (2) The following provisions commence, or are taken to have commenced, on the dates indicated: Part 1 of Schedule 2 on 1 July 2001 Schedule 4 on 1 July 2000 Part 1 of Schedule 6 on 1 July 2000 Part 2 of Schedule 6 on 9 December 2002 Schedule 7 on 1 July 2000 Schedule 8 on 1 July 2000 Schedule 11 on 1 July 2000 Schedule 12 on 30 June 2000

3 Definitions In this Act: Commissioner of Taxation means the person holding office for the time being as Commissioner of Taxation under the Taxation Administration Act 1953 of the Commonwealth. CPI means the Consumer Price Index (All Groups Index) for Sydney issued by the Australian Statistician. fee includes a charge or other amount. GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth. GST Imposition Acts means the following Acts of the Commonwealth: A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 A New Tax System (Goods and Services Tax Imposition—General) Act 1999 Intergovernmental Agreement means the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations, a copy of which is set out in Schedule 1. State entity means a person who is not liable for GST that the person would be liable for if: (a) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution, and (b) section 5 of each of the GST Imposition Acts had not been enacted.