Commonwealth Consolidated Acts

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

Definitions

                   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.

   



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