Commonwealth Consolidated Acts

A NEW TAX SYSTEM (MANAGING THE GST RATE AND BASE) ACT 1999 - SECT 12

             (1)  In this Part:

"rate of the GST" is the rate of tax specified in the GST Imposition Acts.

             (2)  A change is of an administrative nature only if the change is necessary to:

                     (a)  maintain the integrity of the GST base; or

                     (b)  prevent tax avoidance.