Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--GENERAL) ACT 1999 - SECT 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 neither a duty of customs nor 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)--General) Act 2005 .


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