Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.95

Commonwealth government entities

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

                     (a)  a Department of State of the Commonwealth; or

                     (b)  a Department of the Parliament established under the Parliamentary Service Act 1999 ; or

                     (c)  an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999 ; or

                     (d)  an organisation, established by the Commonwealth, 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 the Commonwealth, of every other government entity of a kind referred to in paragraph (a), (b), (c) or (d) and of any other associate of the Commonwealth.

             (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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