New South Wales Consolidated Acts New South Wales Consolidated ActsIn this Act:
"Commissioner of Taxation" means the person holding office for the time being
as Commissioner of Taxation under the Taxation Administration Act 1953 of the
Commonwealth.
"CPI" means the Consumer Price Index (All Groups Index) for Sydney issued by
the Australian Statistician.
"fee" includes a charge or other amount.
"GST" has the same meaning as in the A New Tax System
(Goods and Services Tax) Act 1999 of the Commonwealth.
"GST Imposition Acts" means the following Acts of the Commonwealth:
A New Tax System (Goods and Services Tax Imposition-Customs) Act 1999
A New Tax System (Goods and Services Tax Imposition-Excise) Act 1999
A New Tax System (Goods and Services Tax Imposition-General) Act 1999"Intergovernmental Agreement" means the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations , a copy of which is set out in Schedule 1.
(a) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution, and
(b) section 5 of each of the GST Imposition Acts had not been enacted.