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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 72 - Associates  

CCH Note

For transitional provisions relating to a supply or acquisition that an incapacitated entity makes to or from an associate of the incapacitated entity, see note under Div 58 heading.

Subdivision 72-D - Application of this Division to certain sub-entities  

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History

Subdiv 72-D inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

72-100   State or Territory government entities  

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(1)    

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This Division applies to a * government entity that is:

(a) a Department of State of a State or Territory; or

(b) an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 ;

as if the government entity were an * associate of:

(c) that State or Territory; and

(d) every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and

(e) any other associate of that State or Territory.

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History

S 72-100(1) amended by No 75 of 2012, s 3 and Sch 2 item 6, by renumbering from s 72-100, applicable, and taken to have applied, from 1 July 2012.

S 72-100 inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

(2)    

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However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4) .

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History

S 72-100(2) inserted by No 75 of 2012, s 3 and Sch 2 item 7, applicable, and taken to have applied, from 1 July 2012.

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