A New Tax System (Goods and Services Tax) Act 1999
If:
(a) an * Australian government agency , other than the Commonwealth or an * untaxable Commonwealth entity , makes a supply to another entity; and
(b) the agency is not liable for GST on the supply, but an amount relating to the agency's notional liability for GST on the supply is included in the * consideration for the supply;
the * GST law applies in relation to the other entity as if:
(c) the supply were a * taxable supply to that entity; and
(d) the amount of GST for which the agency is notionally liable on the supply is the amount of GST payable on the supply.
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