Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.100

  (1)   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.

  (2)   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).