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
A New Tax System (Goods and Services Tax) Act 1999
2 Subsection 177-1(5)
Repeal the subsection, substitute:
(5) Untaxable 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 law of the Commonwealth.
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