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Edited version of private advice
Authorisation Number: 1052327219665
Date of advice: 11 November 2024
Ruling
Subject: Government related entity
Question 1
Are you a government related entity as defined by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer 1
Yes, you are a government related entity as defined by section 195-1 of the GST Act.
This ruling applies for the following period:
11 November 20XX to 11 November 20XX
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 subsection 184-1(1)
A New Tax System (Goods and Services Tax) Act 1999 section 195-1
A New Tax System (Australian Business Number) Act 1999 section 41
Reasons for decision
Section 195-1 of the GST Act defines a government related entity as:
(a) a government entity; or
(b) an entity that would be a government entity but for subparagraph (e)(i) of the definition of government entity in the A New Tax System (Australian Business Number) Act 1999 (ABN Act); or
(c) a local governing body established by or under a State law or Territory law.
Section 195-1 of the GST Act defines a government entity as having the meaning given by section 41 of the ABN Act.
Section 41 of the ABN Act states a government entity means:
(a) a Department of State of the Commonwealth; or
(b) a Department of the Parliament established under the Parliamentary Service Act 1999; or
(c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or
(d) a Department of State of a State or Territory; or
(e) an organisation that:
(i) is not an entity; and
(ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an enterprise or established for a public purpose by an Australian law; and
(iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;
whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.
You do not satisfy section 41 of the ABN Act to be defined as a government entity and thus you do not satisfy paragraph (a) of the definition of a government related entity under section 195-1 of the GST Act.
Paragraph (b) of the definition of a government related entity under section 195-1 of the GST Act states that if an entity would be a government entity but for subparagraph (e)(i) of the definition of government entity in section 41 of the ABN Act it would satisfy the requirement to be defined as a government related entity.
You satisfy the requirements of being an entity under subsubsection 184-1(1)(b) of the GST Act.
But for subparagraph (e)(i) of the definition of government entity in section 41 the ABN Act you satisfy subparagraphs e(ii) and e(iii) of the definition of government entity of section 41 of the ABN Act. Therefore, you satisfy the requirements stated under paragraph (b) of the definition of a government related entity of section 195-1 of the GST Act.