A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
130 Section 195-1
government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.