A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--GENERAL) ACT 1999 - SECT 5 Act does not impose a tax on property of a State
A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--GENERAL) 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.
Notes to the A New Tax System (Goods and Services Tax Imposition--General) Act 1999
The A New Tax System (Goods and Services Tax Imposition--General) Act 1999 as shown in this compilation comprises Act No. 75 , 1999 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
A New Tax System (Goods and Services Tax Imposition--General) Act 1999 | 75, 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 10 , 11 ): 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 = repealed rs. = repealed and substituted | |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 |