Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 177.5

             (1)  This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.

             (2)  The cancellation does not apply if the provision of the other Act:

                     (a)  commences after this section commences; and

                     (b)  refers specifically to GST payable under this Act.