Document ID: chunk:federal_register_of_legislation:C2005A00003:front:0
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A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005

No. 3, 2005

An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is neither a duty of customs nor a duty of excise

Contents
1 Short title
2 Commencement
3 Imposition
4 Rate
5 Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005

No. 3, 2005

An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is neither a duty of customs nor a duty of excise

[Assented to 18 February 2005]

The Parliament of Australia enacts: