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

The A New Tax System (Goods and Services Tax Imposition —Excise) Act 1999 is an Australian law that implements a new tax system by imposing a tax on goods and services, so far as that tax is a duty of excise and is not imposed on recipients of supplies. The act commences on 1 July 2000.

The rate of the goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%. This act does not impose a tax on property of any kind belonging to a State. Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

The act aims to implement an Australian Goods and Services Tax (GST), imposing the tax payable under the GST law so far as that tax is a duty of excise and not imposed on recipients of supplies. The operation of amendments incorporated into this Act may be affected by application provisions set out in the Notes section.