(1) In this Act ¾
}Commissioner of Taxation~ means the person holding office for the time being as Commissioner of Taxation under the Commonwealth Taxation Administration Act 1953;
}GST~ has the same meaning as it has in the Commonwealth A New Tax System (Goods and Services Tax) Act 1999;
}State entity~ means a person that is not liable for GST that it would be liable for 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;
}Treasurer~ means the Treasurer of the State.
(2) In subsection (1), in the definition of }State entity~ ¾
}GST Imposition Acts~ means the Commonwealth ¾
(a) A New Tax System (Goods and Services Tax Imposition ¾ Customs) Act 1999;
(b) A New Tax System (Goods and Services Tax Imposition ¾ Excise) Act 1999; and
(c) A New Tax System (Goods and Services Tax Imposition ¾ General) Act 1999.