Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 1   Non-profit bodies

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

8A   Section 195-1


government school means a *school that:

(a) supplies any of these kinds of *education courses:

(i) *pre-school courses;

(ii) full-time *primary courses;

(iii) full-time *secondary courses;

(whether or not the school supplies any other education courses); and

(b) is conducted by or on behalf of an *Australian government agency;

and includes a proposed school that will meet the requirements of paragraphs (a) and (b) once it starts operation.