Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:5
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 5
Character Range: 1729–2446

5  Definitions
 (1) In this instrument:
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
LCT Act means the A New Tax System (Luxury Car Tax) Act 1999.
WET Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
Note: An expression used in this instrument that is defined in the GST Act, the LCT Act or the WET Act has the same meaning in this instrument as it has in the GST Act, the LCT Act or the WET Act, as the case requires.
 (2) A reference in this instrument to the Commonwealth includes a reference to an untaxable Commonwealth entity.
 (3) A reference in this instrument to the GST Act includes a reference to the A New Tax System (Goods and Services Tax Transition) Act 1999.