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 ¾
(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.