Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 177.5

  (1)   This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.

  (2)   The cancellation does not apply if the provision of the other Act:

  (a)   commences after this section commences; and

  (b)   refers specifically to GST payable under this Act.