Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 4 Amendments relating to higher education
A New Tax System (Goods and Services Tax) Act 1999
15 Section 195-1 (definition of higher education institution )
Repeal the definition, substitute:
higher education institution means an entity that is a higher education provider as defined in section 16-1 of the Higher Education Support Act 2003.