Document ID: chunk:federal_register_of_legislation:C2005C00389:front:0
Version: federal_register_of_legislation:C2005C00389
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A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999

Act No. 73 of 1999 as amended

This compilation was prepared on 1 July 2005
taking into account amendments up to Act No. 10 of 2005

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

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

Notes
An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of customs and is not imposed on recipients of supplies