Commonwealth Consolidated Acts

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

  (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).