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A New Tax System (Managing the GST Rate and Base) Act 1999

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
estimated population

has the meaning given by section 7.

A New Tax System (Managing the GST Rate and Base) Act 1999
general interest charge

means the charge worked out under Part IIA of the

Taxation Administration Act 1953

.

A New Tax System (Managing the GST Rate and Base) Act 1999
GST

has the same meaning as in the Act.

A New Tax System (Managing the GST Rate and Base) Act 1999
GST Act

means the

A New Tax System (Goods and Services Tax) Act 1999

.

A New Tax System (Managing the GST Rate and Base) Act 1999
GST Imposition Acts

mean:

(a) the

A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999

;

(b) the

A New Tax System (Managing the GST Rate and Base) Act 1999
GST law

has the same meaning as in the GST Act.

A New Tax System (Managing the GST Rate and Base) Act 1999
GST revenue

has the meaning given by section 5.

A New Tax System (Managing the GST Rate and Base) Act 1999
GST year

means:

(a) the financial year commencing on 1 July 2000; and

(b) each succeeding financial year.

A New Tax System (Managing the GST Rate and Base) Act 1999
guaranteed minimum amount

for a State for a GST year has the meaning given by clause 2 of Schedule 1.

A New Tax System (Managing the GST Rate and Base) Act 1999
Health Minister

means the Minister administering the

National Health Act 1953

.

A New Tax System (Managing the GST Rate and Base) Act 1999
hospital grant

has the meaning given by section 6.

A New Tax System (Managing the GST Rate and Base) Act 1999
index factor

for a GST year means the factor worked out under section 8.

A New Tax System (Managing the GST Rate and Base) Act 1999
index number

, for a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.

A New Tax System (Managing the GST Rate and Base) Act 1999
luxury car tax law

has the meaning given by section 27‐1 of the

A New Tax System (Luxury Car Tax) Act 1999

.

A New Tax System (Managing the GST Rate and Base) Act 1999
relativities factor

for a State for a GST year has the meaning given by section 9.

A New Tax System (Managing the GST Rate and Base) Act 1999
State

includes the Australian Capital Territory and the Northern Territory.

A New Tax System (Managing the GST Rate and Base) Act 1999
Torres Strait Treaty

means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the 2 countries, including the area known as Torres Strait, and Related Matters, signed at Sydney, Australia on 18 December 1978.

A New Tax System (Managing the GST Rate and Base) Act 1999
transitional GST year

means:

(a) a GST year commencing on or before 1 July 2002; or

(b) a later prescribed GST year.

A New Tax System (Managing the GST Rate and Base) Act 1999
wine equalisation tax

law

has the meaning given by section 33‐1 of the

A New Tax System (Wine Equalisation Tax) Act 1999

.

A New Tax System (Managing the GST Rate and Base) Act 1999

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