Federal Register of Legislation - Australian Government

Primary content

A Bill for an Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is neither a duty of customs nor a duty of excise
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Introduced HR 08 Dec 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Bill 2004
First Reading

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Bill 2004
First Reading

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2004

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

A New Tax System (Goods and Services Tax Imposition (Recipients)--General) Bill 2004

No. , 2004

(Treasury)

A Bill for an Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and 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 Bill for an Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is neither a duty of customs nor a duty of excise

The Parliament of Australia enacts:

1 Short title
        This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients)--General) Act 2004.

2 Commencement
        This Act commences on 1 July 2005.

3 Imposition
       (1) The tax that is payable under the GST law 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:

       (a) would be imposed on the recipient of a taxable supply; and

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

       (3) In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

4 Rate
        The rate of goods and services tax payable under the GST law (within the meaning of 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.