Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 5   HIH rescue package

Part 2   Goods and services tax consequences

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

13   Section 195-1


HIH rescue entity means:

(a) the HIH Claims Support Trust (established on 6 July 2001); or

(b) the Commonwealth; or

(c) an entity prescribed for the purposes of subsection 322-5(1) of the *ITAA 1997.