Document ID: chunk:federal_register_of_legislation:C2005C00390:section:5
Version: federal_register_of_legislation:C2005C00390
Segment Type: section
Provision Reference: s 5
Character Range: 1771–3211

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    Date         Date of commencement                  Application, saving or transitional provisions
                                                                      and year  of Assent
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 = repealed rs. = repealed and substituted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