Commonwealth Consolidated Acts

A NEW TAX SYSTEM (MANAGING THE GST RATE AND BASE) ACT 1999 - SECT 4

    In this Act, unless the contrary intention appears:

"GST" has the same meaning as in the GST Act.

"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .

"GST Imposition Acts" mean:

  (a)   the A New Tax System (Goods and Services Tax Imposition--Customs) Act 1999 ;

  (b)   the A New Tax System (Goods and Services Tax Imposition--Excise) Act 1999 ;

  (c)   the A New Tax System (Goods and Services Tax Imposition--General) Act 1999 ;

  (d)   the A New Tax System (Goods and Services Tax Imposition (Recipients)--Customs) Act 2005 ;

  (e)   the A New Tax System (Goods and Services Tax Imposition (Recipients)--Excise) Act 2005 ;

  (f)   the A New Tax System (Goods and Services Tax Imposition (Recipients)--General) Act 2005 .

"State" includes the Australian Capital Territory and the Northern Territory .