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Second Reading Speeches

A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Bill 2005

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  • A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Bill 2004
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
41

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Summary

Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is an excise duty.