A New Tax System (Goods and Services Tax) Act 1999
Note:Division 149 - Government entities
Div 149 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.
A *government related entity satisfies the membership requirements for a * GST group , or a proposed GST group, of government related entities if:
(a) it is * registered ; and
(b) it is not a * member of any other GST group; and
(c) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and
(d) it accounts on the same basis as all those other members; and
(e) all those other members are government related entities.
Some government related entities can still use section 48-10 to satisfy the membership requirements of GST groups.
S 149-25 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.