Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION--CUSTOMS) ACT 1999 - SECT 3

  (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 a duty of customs 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)--Customs) Act 2005 .