Federal Register of Legislation - Australian Government

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Act No. 74 of 1999 as amended, taking into account amendments up to Act No. 10 of 2005
An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of excise and is not imposed on recipients of supplies
Administered by: Treasury
Registered 01 Jul 2005
Start Date 01 Jul 2005
Table of contents.

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

Act No. 74 of 1999 as amended

This compilation was prepared on 1 July 2005
taking into account amendments up to Act No. 10 of 2005

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

  

  


Contents

1............ Short title [see Note 1]........................................................................ 1

2............ Commencement................................................................................... 1

3............ Imposition........................................................................................... 1

4............ Rate..................................................................................................... 1

5............ Act does not impose a tax on property of a State................................ 1

Notes                                                                                                                                               3

 


An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of excise and is not imposed on recipients of supplies

1  Short title [see Note 1]

                   This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—Excise) 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:

                     (a)  is a duty of excise within the meaning of section 55 of the Constitution; and

                     (b)  is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005.

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.


Notes to the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999

Note 1

The A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 as shown in this compilation comprises Act No. 74, 1999 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

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

74, 1999

8 July 1999

1 July 2000

 

Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005

10, 2005

22 Feb 2005

Schedule 1 (items 8, 9): 1 July 2005


Table of Amendments

ad. = added or inserted  am. = amended     rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

Title...................................

am. No. 10, 2005

S. 3....................................

am. No. 10, 2005