Document ID: chunk:federal_register_of_legislation:C2009C00250:section:4
Version: federal_register_of_legislation:C2009C00250
Segment Type: section
Provision Reference: s 4
Character Range: 1647–2500

4  Definitions

  In this Act, unless the contrary intention appears:

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 mean:
 (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.

State includes the Australian Capital Territory and the Northern Territory.

Part 3—Changing the rate and base of GST