S 177-1(1) amended by No 58 of 2006 , s 3 and Sch 7 items 6 and 7, by substituting " *untaxable Commonwealth entities " for " *Commonwealth entities " and substituting " untaxable Commonwealth entities should " for " Commonwealth entities should " , effective 22 June 2006.

S 177-1(2) amended by No 58 of 2006 , s 3 and Sch 7 item 8, by substituting " an *untaxable Commonwealth entity " for " a *Commonwealth entity " , effective 22 June 2006.

S 177-1(2A) inserted by No 176 of 1999, s 3 and Sch 1 item 123, effective 1 July 2000.

S 177-1(4) amended by No 58 of 2006 , s 3 and Sch 7 items 9 and 10, by substituting " an *untaxable Commonwealth entity " for " a *Commonwealth entity " (first occurring) and substituting " an untaxable Commonwealth entity " for " a *Commonwealth entity " (second and third occurring), effective 22 June 2006.

S 177-1(5) substituted by No 36 of 2015, s 3 and Sch 5 item 2, effective 14 April 2015. No 36 of 2015, s 3 and Sch 5 items 74 - 77, contain the following transitional and application provisions:

Part 2 - Transitional and application provisions

74 Corporate and strategic plans  
An amendment made by an item of this Schedule that relates to a corporate plan or a strategic plan (however described) applies in relation to reporting periods that commence on or after 1 July 2015. 75 Annual reports  
An amendment made by an item of the Schedule that relates to an annual report applies in relation to reporting periods that commence on or after 1 July 2014. 76 Disclosing interests  
(1)
This item applies if:

(a) before this item commences, a person discloses an interest in accordance with a provision in an Act; and

(b) the provision is:

(i) amended; or

(ii) repealed; or

(iii) repealed and substituted;

by an item of this Schedule.

(2)
The person is taken to have disclosed the interest in accordance with section 29 of the Public Governance, Performance and Accountability Act 2013 and rules made for the purposes of that section.
77 Saving instruments in force at commencement  
(1)
This item applies if:

(a) a provision of an Act provides that an instrument (whether or not a legislative instrument) may be made under, or for the purposes of, the provision; and

(b) an instrument made under, or for the purposes of, the provision is in force immediately before the commencement of this Schedule; and

(c) the provision is:

(i) amended; or

(ii) repealed and substituted;

by an item of this Schedule; and

(d) after the provision has been amended or repealed and substituted, the provision still provides in the same or similar terms that an instrument may be made under, or for the purposes of, the provision.

(2)
If the provision is amended, the amendment referred to in subparagraph (1)(c)(i) does not affect the continuity of the instrument.

(3)
If the provision is repealed and substituted, the instrument is taken, after the commencement of this Schedule, to have been made under, or for the purposes of, the provision as substituted.

S 177-1(5) formerly read:

(5)
Untaxable Commonwealth entity means:

(a) an Agency (within the meaning of the Financial Management and Accountability Act 1997 ); or

(b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997 );

that cannot be made liable to taxation by a Commonwealth law.

S 177-1(5) substituted by No 58 of 2006 , s 3 and Sch 7 item 11, effective 22 June 2006. S 177-1(5) formerly read:

(5)
Commonwealth entity means:

(a) an Agency (within the meaning of the Financial Management and Accountability Act 1997 ); or

(b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997 );

that cannot be made liable to taxation by a Commonwealth law.