A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Division 78 - Insurance  

78-105.01   78-105.01   Statutory compensation schemes  
For the purposes of paragraph 78-105(c) of the Act, a scheme or arrangement mentioned in column 1 of an item in the following table established under the law mentioned in column 2 of the item is specified.


Statutory compensation schemes
Item Column 1
Scheme or arrangement
Column 2
Australian law
1 Commonwealth government employees workers ' compensation insurance scheme Safety, Rehabilitation and Compensation Act 1988 (Cth)
2 ACT government employees workers ' compensation insurance scheme Safety, Rehabilitation and Compensation Act 1988 (Cth)
3 Rehabilitation and compensation scheme Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988 (Cth)
4 Military rehabilitation and compensation scheme Military Rehabilitation and Compensation Act 2004 (Cth)
5 NSW Treasury Managed Fund Government Insurance Office (Privatisation) Act 1991 (NSW)
6 Sporting injuries insurance scheme Sporting Injuries Insurance Act 1978 (NSW)
Motor Accidents Compensation Act 1999 (NSW)
7 WorkCover scheme Workers Compensation Act 1987 (NSW)
Workplace Injury Management and Workers Compensation Act 1998 (NSW)
8 General insurance schemes provided by the Victorian Managed Insurance Authority Victorian Managed Insurance Authority Act 1996 (Vic.)
9 Workers ' compensation insurance scheme Accident Compensation Act 1985 (Vic.)
Workers Compensation Act 1958 (Vic.)
Workplace Injury Rehabilitation and Compensation Act 2013 (Vic.)
10 Statutory insurance scheme Queensland Building and Construction Commission Act 1991 (Qld)
11 Workers ' compensation scheme Workers ' Compensation and Rehabilitation Act 2003 (Qld)
12 Workers ' compensation scheme Workers ' Compensation and Injury Management Act 1981 (WA)
13 RiskCover Fund Insurance Commission of Western Australia Act 1986 (WA)
14 Workers ' rehabilitation and compensation scheme Return to Work Act 2014 (SA)
15 Workers ' compensation insurance scheme Workers Rehabilitation and Compensation Act 1988 (Tas.)
16 WorkCover scheme Workers Compensation Act 1951 (ACT)
17 Workers ' compensation insurance scheme Workers Compensation Act 1951 (ACT)




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