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

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

Act No. 73 of 1999 as amended

This compilation was prepared on 28 February 2005

taking into account amendments up to Act No. 10 of 2005

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

Contents

An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of customs

1Short title [see Note 1]

This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999.

2Commencement

This Act commences on 1 July 2000.

3Imposition

1. (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. (2)

   This section imposes GST only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4Rate

The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5Act does not impose a tax on property of a State

1. (1)

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

2. (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 ImpositionCustoms) Act 1999

Note 1

The A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 as shown in this compilation comprises Act No. 73, 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—Customs) Act 1999	73, 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 6, 7): [see Note 2]	—

Note 2

Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005

(No. 10, 2005)

The following amendments commence on 1 July 2005:

Schedule 1

6

At the end of the title

Add “and is not imposed on recipients of supplies”.

7

Subsection 3(2)

Repeal the subsection, substitute:

1. (2)

   This section imposes GST only so far as that tax:

   1. (a)

      is a duty of customs within the meaning of section 55 of the Constitution; and

   2. (b)

      is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005.

As at 28 February 2005 the amendments are not incorporated in this compilation.