2. Definitions

    (1) In this Act

    }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

    (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~

    }GST Imposition Acts~ means the Commonwealth

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

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

    (c) A New Tax System (Goods and Services Tax Imposition General) Act 1999.



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.