New South Wales Consolidated Acts

INTERGOVERNMENTAL AGREEMENT IMPLEMENTATION (GST) ACT 2000 - SECT 5

5 Payment of GST equivalents by State entities

A State entity may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST if:

(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,