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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
LEGISLATIVE ASSEMBLY
State Entities (Payments) Bill 1999
A Bill for
An Act to facilitate the implementation of certain measures
described in the Intergovernmental Agreement on the Reform of
Commonwealth-State Financial Relations.
The Parliament of Western Australia enacts as follows:
1. Short title
This Act may be cited as the State Entities (Payments) Act 1999.
page 1
45--1
State Entities (Payments) Bill 1999
s. 2
2. Definitions
(1) In this Act --
"Commissioner of Taxation" means the person holding office
for the time being as Commissioner of Taxation under the
5 Commonwealth Taxation Administration Act 1953;
"GST" has the same meaning as it has in the Commonwealth
A New Tax System (Goods and Services Tax) Act 1999;
"State entity" means a person that is not liable for GST that it
would be liable for if --
10 (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;
"Treasurer" means the Treasurer of the State.
15 (2) In subsection (1), in the definition of "State entity" --
"GST Imposition Acts" means the Commonwealth --
(a) A New Tax System (Goods and Services Tax
Imposition -- Customs) Act 1999;
(b) A New Tax System (Goods and Services Tax
20 Imposition -- Excise) Act 1999; and
(c) A New Tax System (Goods and Services Tax
Imposition -- General) Act 1999.
3. Voluntary GST equivalent payments
A State entity may pay to the Commissioner of Taxation
25 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
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State Entities (Payments) Bill 1999
s. 4
(b) section 5 of each of the GST Imposition Acts had not
been enacted,
and may do things of a kind that it would be necessary or
expedient for it to do if it were liable for that GST.
5 4. Directions to implement Financial Relations Agreement
(1) The Treasurer may give a State entity directions in writing that
it --
(a) make payments that it is authorized by section 3 to
make;
10 (b) do anything else that it is authorized by that section to
do.
(2) The Treasurer may, by a further direction in writing given to the
State entity, amend or revoke a direction previously given to it
under this section.
15 (3) Requirements in a direction under this section may relate to
things that have happened before the direction was given.
(4) A State entity is to comply with directions under this section
despite any other written law.
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