Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (36 of 2015)

Schedule 5   Consequential amendments relating to the Public Governance, Performance and Accountability Act 2013

Part 1   Amendments

Superannuation Guarantee (Administration) Act 1992

67   Subsection 5(5) (definition of Commonwealth entity )

Repeal the definition, substitute:

Commonwealth entity means a Commonwealth entity (within the meaning of thePublic Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a Commonwealth law.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).