National Taxation Reform (Commonwealth-State Relations) Act 1999 (Tas)

National Taxation Reform (Commonwealth-State Relations) Act 1999

An Act to approve and ratify an agreement with respect to the reform of Commonwealth-State financial relations and provide for other matters [Royal Assent 15 December 1999]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

1. Short title This Act may be cited as the National Taxation Reform (Commonwealth-State Relations) Act 1999 .

2. Commencement (1) Parts 1 , 2 and 3 , sections 10 and 11 and Schedule 1 commence on the day on which this Act receives the Royal Assent. (2) Section 18 commences on 1 July 2001. (3) The remaining provisions of this Act commence on 1 July 2000.

PART 2 - Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations

3. Interpretation: Part 2 In this Part, Agreement means the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, a copy of which is set out in Schedule 1 .

4. Approval of Agreement The Agreement is approved.

5. Implementation of Agreement The Minister is to use his or her best endeavours to meet the State's commitments under the Agreement and is authorised and empowered to do anything necessary for that purpose.

PART 3 - Liability for payment of Goods and Services Tax

6. Interpretation: Part 3 In this Part – enactment means an Act and includes – (a) a regulation, rule or by-law that is – (i) made by the Governor; or (ii) made by a person or body other than the Governor and is required by law to be approved, confirmed or assented to by the Governor; and (b) any other instrument of a legislative character that is – (i) made under the authority of an Act; and (ii) declared under section 3(2) of the Fee Units Act 1997 by the Minister responsible for the administration of that Act to be an enactment for the purposes of that Act; goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; GST Imposition Acts means – (a) A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 of the Commonwealth; and (b) A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999 of the Commonwealth; and (c) A New Tax System (Goods and Services Tax Imposition - General) Act 1999 of the Commonwealth; GST law has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; State entity means a person that is not liable for goods and services tax that it would be liable for if – (a) the imposition of that goods and services tax 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.