Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--CUSTOMS) ACT 1999 - SECT 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.



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