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  • Who doesn’t need to report

    There are some government entities that are exempt from lodging a report however, these exemptions do not apply to departments of the Commonwealth, a State or a Territory.

    Government entities are exempt if they are:

    • providers of education courses
    • providers of child care, including registered carers and providers of approved child care services
    • hospitals
    • providers of medical services
    • cemeteries, cemetery boards or authorities
    • ministerial councils or related bodies, including those established by the Council of Australian Governments
    • Aboriginal land councils
    • national law bodies established under laws enacted by the states and territories
    • public museums, public libraries or public art galleries
    • community associations, for example, parents and friends associations
    • industry or professional associations, including registration and licencing boards and advisory councils
    • water catchment authorities, catchment councils and natural resource management boards
    • trustees of trusts or managers of funds, established for the public benefit or in the public interest
    • superannuation funds
    • defence force mess halls, canteens, brigades or clubs
    • public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts
    • commissions of inquiry or Royal Commissions
    • courts or tribunals
    • Commonwealth, State or Territory Houses of Parliament
    • community-based volunteer emergency services, for example, Country Fire Associations, volunteer fire brigades and State Emergency Services
    • entities with the primary purpose of promoting the arts
    • entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses or entities with the primary purpose of managing such venues
    • seaports or airports
    • prisons, detention centres, remand centres, or corrections offices
    • embassies or consular offices.

    If an arrangement exists where another government entity, that is not exempt, makes payments on behalf of an exempt government entity, then that government entity making the payments is required to report them to us.

    Example: Reporting entity making payment on behalf of an exempt government entity

    A prison (that is exempt from reporting) engages a contractor to fix plumbing. The payment for the plumbing is made by a State government department to the contractor.  As the State government department is not exempt from reporting, they will need to report the payment in their Taxable payments annual report

    End of example
    Last modified: 30 Jun 2017QC 48889