A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
Division 78
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Insurance
SECTION 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.
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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