3. Voluntary GST equivalent payments

    A State entity may pay to the Commissioner of Taxation amounts representing amounts that would have been payable for GST if

    (a) the imposition of that GST were not prevented by section 114 of the Commonwealth Constitution; and

    (b) section 5 of each of the GST Imposition Acts had not been enacted,

    and may do things of a kind that it would be necessary or expedient for it to do if it were liable for that GST.

Note: This is not an authorised version. The only authorised version is the hardcopy (printed) version published under authority of the Government Printer, available from the State Law Publisher, 10 William St Perth W.A. 6000.