GST and Related Matters Act 2000 (Qld)

GST and Related Matters Act 2000

An Act to facilitate the implementation of certain measures described in the Intergovernmental Agreement on Federal Financial Relations, and for related and other purposes

Part 1 Preliminary

1 Short title This Act may be cited as the GST and Related Matters Act 2000.

2 Commencement (1) Section 29 and schedule 3, to the extent they amend the Acts Interpretation Act 1954, commence on assent. (2) Schedule 3, amendment of the Queensland Building Services Authority Act 1991, amendments 14 and 15, commences immediately after the commencement of the Queensland Building Services Authority Amendment Act 1999, section 39. (3) Schedule 3, amendment of the Stamp Act 1894, amendments 5 to 7, commences on a date to be fixed by proclamation. (4) Subject to subsections (1) to (3), this Act commences on 1 July 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 (Cwlth). GST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth). GST imposition Acts means the following Commonwealth Acts— (a) A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (b) A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) A New Tax System (Goods and Services Tax Imposition—General) Act 1999. State entity means an entity that is not liable for GST that it would have been 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.

4 [Repealed]

Part 2 [Repealed]