Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 4   Amendments relating to higher education

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

15   Section 195-1 (definition of higher education institution )

Repeal the definition, substitute:

higher education institution means an entity that is a higher education provider as defined in section 16-1 of the Higher Education Support Act 2003.