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
Insert:
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.