Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 177.3

    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.