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Australia Act or statute

Australia legislation

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

This section gives the Act its short title.

Source excerpt

GST impositiongoods and services taxstate property exemption
Jurisdiction
Australia
Status
In force
Official identity
Year 1999 · Number 74
Dates
Enacted 8 Jul 1999 · Source version 1 Jul 2005
More statute details
Dates
Enacted 8 Jul 1999 · Source version 1 Jul 2005
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Official source

01

Purpose and legislative effect

“This section gives the Act its short title.”

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02

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  1. 01

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    Enacted 8 Jul 1999 · Source version 1 Jul 2005. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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  4. 04

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03

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Commencement

This section says the Act commences on 1 July 2000.

Section 2

Imposition

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

Section 3

Rate

The goods and services tax rate payable under the Act is 10%.

Section 4

04

Source and current-law status

In force source record

Source record from www.legislation.gov.au · Enacted 8 Jul 1999 · Source version 1 Jul 2005

In force

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Official record

Source-indexed provision map

Sections and provisions

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Showing 5 of 5 provisions

Commencement 2Provision 2Short title
§ 1Short title [ see Note 1]Short title

Source excerpt

This section gives the Act its short title.

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 .
Section 1Verify source
§ 2CommencementCommencement

Source excerpt

This section says the Act commences on 1 July 2000.

2 Commencement This Act commences on 1 July 2000.
Section 2Verify source
§ 3ImpositionProvision

Source excerpt

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

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 .
Section 3Verify source
§ 4RateProvision

Source excerpt

The goods and services tax rate payable under the Act is 10%.

4 Rate The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.
Section 4Verify source
§ 5Act does not impose a tax on property of a StateCommencement

Source excerpt

This section says the Act does not impose a tax on property of any kind belonging to a State.

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
Section 5Verify source

Legislative relationships

2 referenced instruments

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A–F

2 instruments

  • A New Tax System (Goods and Services Tax) Act

    Section 3

  • Acts Act

    Section 5

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • 1 Jul 2005 · currentEnglish · In force

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