A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999
Act No. 74 of 1999 as amended
This compilation was prepared on 1 July 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
1 Short title [see Note 1]...........................
2 Commencement...............................
3 Imposition..................................
4 Rate......................................
5 Act does not impose a tax on property of a State............
Notes
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 excise and is not imposed on recipients of supplies
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999.
2 Commencement
This Act commences on 1 July 2000.
3 Imposition
(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) This section imposes GST only so far as that tax:
(a) is a duty of excise within the meaning of section 55 of the Constitution; and
(b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005.
4 Rate
The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.
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—Excise) Act 1999
Note 1
The A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 as shown in this compilation comprises Act No. 74, 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—Excise) Act 1999 | 74, 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 8, 9): 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 |
Overview
The A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999, enacted by the Commonwealth Parliament, was introduced to address the need for a new tax system in Australia, specifically focusing on the imposition of a goods and services tax (GST) as a duty of excise. This Act complements the broader framework established by the A New Tax System (Goods and Services Tax) Act 1999, ensuring the appropriate allocation of GST while excluding it from being imposed on recipients of supplies as per the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005. The primary objective of this legislation is to implement a uniform tax system that aligns with constitutional provisions and avoids imposing taxes on state property, thereby maintaining the integrity of state fiscal autonomy.
Scope and Application
The A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999, as amended, is a Commonwealth statute that imposes the goods and services tax (GST) on certain supplies of goods and services within Australia. This Act applies to all entities and individuals making taxable supplies of goods and services, except those explicitly excluded under other legislation such as the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005. The scope of the Act is defined by its imposition of the GST, which is a duty of excise as per the Constitution. It is important to note that this Act does not impose a tax on property belonging to any state, aligning with constitutional provisions that protect state property from Commonwealth taxation. The Act came into force on 1 July 2000, and its application has been subject to amendments, most notably by the Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005, which modified certain provisions effective from 1 July 2005. The GST rate set by this Act is 10%, applicable to the goods and services tax as defined under the A New Tax System (Goods and Services Tax) Act 1999.
Key Provisions
The A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 (sections 3 and 4) imposes a tax known as goods and services tax (GST) on certain goods and services. This tax is applied under the GST law, as defined in the A New Tax System (Goods and Services Tax) Act 1999. The Act specifically imposes GST as a duty of excise, in accordance with section 55 of the Constitution, and it does not apply to taxes imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005. The rate of this GST is set at 10%, as outlined in section 4. It is important to note that this Act does not impose any tax on property that belongs to a State, as stated in section 5.
Entities and individuals subject to this Act have specific obligations. They must ensure that the GST is correctly applied to the goods and services they provide, adhering to the prescribed rate of 10%. This involves registering for GST if they are required to do so under the A New Tax System (Goods and Services Tax) Act 1999 and complying with all related reporting and payment obligations. Additionally, they must distinguish between GST imposed by this Act and GST imposed by other legislation, such as the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005, to avoid any double taxation or misapplication of the tax.
The Act delineates certain consequences for non-compliance. Section 13 of the A New Tax System (Goods and Services Tax) Act 1999, which is referenced but not detailed in this Act, outlines potential penalties. Offences involving the evasion of GST can result in both civil and criminal penalties. Civil penalties include the imposition of a monetary penalty equal to the amount of unpaid GST, plus interest and other applicable charges. Criminal penalties may include fines and imprisonment, with the exact penalties varying depending on the severity and intent of the offence. The maximum penalties are detailed in the A New Tax System (Goods and Services Tax) Act 1999 and can be severe, reflecting the seriousness with which the law treats tax evasion and non-compliance.