Commonwealth Numbered Acts

FEDERAL FINANCIAL RELATIONS ACT 2009 (NO. 11, 2009) - SECT 4

                   In this Act:

"Appropriation Act" means an Act appropriating money for expenditure out of the Consolidated Revenue Fund.

"COAG Reform Fund" means the COAG Reform Fund established by section 5 of the COAG Reform Fund Act 2008 .

"drawing right" means a drawing right issued under section 27 of the Financial Management and Accountability Act 1997 .

"estimated population" of a State has the meaning given by section 7.

"general interest charge" means the charge worked out under Part IIA of the Taxation Administration Act 1953 .

"GST" has the same meaning as in the GST Act.

"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .

"GST Imposition Acts" means the following Acts:

                     (a)  the A New Tax System (Goods and Services Tax Imposition--Customs) Act 1999 ;

                     (b)  the A New Tax System (Goods and Services Tax Imposition--Excise) Act 1999 ;

                     (c)  the A New Tax System (Goods and Services Tax Imposition--General) Act 1999 ;

                     (d)  the A New Tax System (Goods and Services Tax Imposition (Recipients)--Customs) Act 2005 ;

                     (e)  the A New Tax System (Goods and Services Tax Imposition (Recipients)--Excise) Act 2005 ;

                      (f)  the A New Tax System (Goods and Services Tax Imposition (Recipients)--General) Act 2005 .

"GST law" has the same meaning as in the GST Act.

"GST refund provision" means a provision of a Commonwealth law the effect of which is to require the Commonwealth to refund some or all of an amount of GST that has been paid, whether or not the provision also applies in relation to other kinds of tax.

"GST revenue" has the meaning given by section 6.

"GST revenue sharing relativity" for a State for a payment year has the meaning given by section 8.

"Intergovernmental Agreement means the Intergovernmental Agreement on Federal Financial Relations" that took effect on 1 January 2009.

Note:          The Intergovernmental Agreement on Federal Financial Relations provides an overarching framework for financial transfers between the Commonwealth and the States and related collaboration on policy development and service delivery.

"luxury car tax law" has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999 .

"payment year" means:

                     (a)  the financial year starting on 1 July 2009; and

                     (b)  each succeeding financial year.

These are described by a figure referring to 2 years (for example, the 2009‑10 payment year is the payment year starting on 1 July 2009).

"State" includes the Australian Capital Territory and the Northern Territory.

"wine equalisation tax law" has the meaning given by section 33-1 of the A New Tax System (Wine Equalisation Tax) Act 1999 .