Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
A New Tax System (Goods and Services Tax Imposition-General) Bill 1998

 

 

 

 

A New Tax System (Goods and Services Tax Imposition—General) Act 1999

 

No. 75, 1999



 

 

 

 

A New Tax System (Goods and Services Tax Imposition—General) Act 1999

 

No. 75, 1999

 

 

 

 

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

   

   

   



Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 2

3............ Imposition.......................................................................................... 2

4............ Rate..................................................................................................... 2

5............ Act does not impose a tax on property of a State.............................. 2

 



A New Tax System (Goods and Services Tax Imposition—General) Act 1999

No. 75, 1999

 

 

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

[ Assented to 8 July 1999 ]

The Parliament of Australia enacts:

1   Short title

                   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 is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

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.

 

 

[ Minister’s second reading speech made in—

House of Representatives on 2 December 1998

Senate on 10 December 1998 ]

 

 

 

 

(219/98)