Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ) is imposed by this section under the name of goods and services tax ( GST ).
(2) This section imposes GST only so far as that tax:
(a) is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution; and
(b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients)--General) Act 2005 .