Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.100

State or Territory government entities

             (1)  This Division applies to a * government entity that is:

                     (a)  a Department of State of a State or Territory; or

                     (b)  an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 ;

as if the government entity were an * associate of:

                     (c)  that State or Territory; and

                     (d)  every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and

                     (e)  any other associate of that State or Territory.

             (2)  However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4).



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