A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 63 - Non-profit sub-entities
Subsection 23-15(2) applies in relation to a * non-profit sub-entity of an entity (the parent entity ) whether or not the parent entity is a non-profit body.
Regulations made for the purposes of paragraph 23-15(2)(b) may:
(a) provide that they apply only to * non-profit sub-entities , or only to other non-profit entities; or
(b) specify one amount for * non-profit sub-entities and a different amount for other non-profit entities.