Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 177.10

  (1)   The * Aged Care Minister may, by legislative instrument, make a determination for the purposes of:

  (b)   paragraph   38 - 25(2)(b); or

  (c)   paragraph   38 - 25(3)(b); or

  (ca)   paragraph   38 - 25(3B)(a); or

  (d)   paragraph   38 - 30(4)(b).

  (2)   The * Child Care Minister may, by legislative instrument, make a determination for the purposes of section   38 - 150.

  (3)   The * Student Assistance Minister may, by legislative instrument, make a determination under:

  (a)   paragraphs   (a) and (b) of the definition of adult and community education course in the Dictionary; or

  (b)   paragraph   (b) of the definition of primary course in the Dictionary; or

  (c)   paragraph   (b) of the definition of secondary course in the Dictionary; or

  (d)   paragraph   (b) of the definition of tertiary course in the Dictionary.

  (4)   The * Health Minister may, by legislative instrument, make a determination for the purposes of:

  (a)   paragraph   38 - 15(c); or

  (b)   subsection   38 - 47(1); or

  (c)   paragraph   38 - 50(5)(b).

  (5)   The * Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph   38 - 38(d).

  (6)   Subsection   12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to determinations made under subsection   (5) of this section.