Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (36 of 2015)

Schedule 5   Consequential amendments relating to the Public Governance, Performance and Accountability Act 2013

Part 1   Amendments

A New Tax System (Goods and Services Tax) Act 1999

2   Subsection 177-1(5)

Repeal the subsection, substitute:

(5) Untaxable Commonwealth entity means a Commonwealth entity (within the meaning of thePublic Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a law of the Commonwealth.