Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--EXCISE) ACT 1999 - SECT 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 = repealed   rs. = repealed and substituted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

 



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