Definitions
3 Definitions
s. 3
In this Act—
Commissioner of Taxation means the person holding office for the time being as Commissioner of Taxation under the Taxation Administration Act 1953 of the Commonwealth;
GST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
GST Imposition Acts means the following Acts of the Commonwealth—
A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
S. 3 def. of GST law inserted by No. 42/2012 s. 9.
GST law has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
S. 3 def. of interest inserted by No. 42/2012 s. 9.
interest means the general interest charge the liability for which arises under the Taxation Administration Act 1953 of the Commonwealth and which would otherwise be payable if the GST law applied to a State entity;
Intergovernmental Agreement means the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations set out in the Schedule;
S. 3 def. of penalties inserted by No. 42/2012 s. 9.
penalties means any penalties imposed in respect of GST by Part 4-25 of Schedule 1 to the Taxation Administration Act 1953 of the Commonwealth and which would otherwise be payable if the GST law applied to a State entity;
State entity means a person that is not liable for GST that it would be liable for if—
the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution; and
section 5 of each of the GST Imposition Acts had not been enacted.
s. 3
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