Commonwealth Numbered Acts

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A NEW TAX SYSTEM (WINE EQUALISATION TAX IMPOSITION-GENERAL) 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.

(45/99)

(2)
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

[ Minister's second reading speech made in— House of Representatives on 24 March 1999 Senate on 31 March 1999 ]



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