South Australian Consolidated Regulations

AUTHORISED BETTING OPERATIONS REGULATIONS 2001 - REG 3

3—Interpretation

In these regulations—

"Act" means the Authorised Betting Operations Act 2000 ;

"GST" means the tax payable under the GST law;

"GST law" means—

            (a)         A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; and

            (b)         the related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods, services and other things.