{"id":"F2017L00745","name":"Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017","slug":"classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96587,"registerId":"commonwealth-F2017L00745-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017","content":"Legislative Instrument\n\nCLASSES OF GOVERNMENT RELATED ENTITIES EXEMPT FROM PROVIDING THIRD PARTY REPORTS DETERMINATION 2017  \n\nI, Emma Rosenzweig, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(a) of Schedule 1 to the Taxation Administration Act 1953.\n\nEmma Rosenzweig\n\nDeputy Commissioner of Taxation\n\nDated: 21 June 2017\n\n1.  Name of instrument\n\nThis instrument is the Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017.\n\n2. Commencement\n\nThis instrument commences on 1 July 2017.\n\n3. Repeal of previous instrument\n\nThis determination replaces Classes of Government Related Entities Exempt from providing Third Party Reports Determination 2016 – F2016L00510; registered on 14 April 2016 (previous determination). The previous determination is repealed on commencement of this determination.\n\n4. Application\n\nThis instrument applies to government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999), excluding a Department of State of the Commonwealth, a State or a Territory, that are:\n\n    a) Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);\n    b) Providers of child care that are:\n\n    registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999);\n    providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or\n    eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999).\n\n    c) Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007);\n    d) Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);\n\ne) Cemeteries, cemetery boards or authorities;\n\nf) Ministerial Councils or related bodies, including those established by the Council of Australian Governments;\n\ng) Aboriginal Land Councils;\n\nh) National law bodies established under laws enacted by the States and Territories;\n\ni) Public museums, public libraries or public art galleries;\n\nj) Community associations, including parents and friends associations;\n\nk) Industry or professional associations, including registration and licencing boards and advisory councils;\n\nl) Water catchment authorities, catchment councils or natural resource management boards;\n\nm) Trustees of trusts, or managers of funds, established for the public benefit or in the public interest;\n\nn) Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993);\n\no) Defence force mess halls, canteens, brigades or clubs;\n\np) Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts;\n\nq) Commissions of inquiry or Royal Commissions;\n\nr) Courts or tribunals;\n\ns) Commonwealth, State or Territory Houses of Parliament;\n\nt) Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services;\n\nu) Entities with the primary purpose of promoting the arts;\n\nv) Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues;\n\nw) Seaports or airports;\n\nx) Prisons, detention centres, remand centres, or corrections offices; or\n\ny) Embassies or consular offices.\n\n5. Determination\n\nGovernment related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to which this instrument applies are not required to give reports to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is an annual update instrument (replacing the 2016 version) that maintains the same basic structure and purpose. The scope remains tightly focused on exempting specific classes of government-related entities from third-party reporting obligations. While the list of exempt entities is extensive (25 categories), this represents the ongoing administrative implementation of the underlying legislative framework rather than scope creep. The instrument does not expand beyond its original purpose of identifying exempt entities for tax reporting purposes."},"complexity_factors":["Short instrument (only 5 sections plus preamble)","Heavy reliance on defined terms from other Acts — 7 external statutory cross-references required to fully understand the scope (Taxation Administration Act 1953, GST Act 1999, Family Assistance Act 1999, Private Health Insurance Act 2007, SIS Act 1993)","List-based structure with 25 distinct categories (paragraphs 4(a) through 4(y)), creating multiple points of interpretation","Nested definitions — some categories require understanding definitions within definitions (e.g., 'providers of approved child care services' requires understanding 'approved child care' under the Family Assistance Act)","Exclusion clause requiring negative interpretation (explicit exclusion of Departments of State from the exemption)","Determination operates by reference to table items in section 396-55 of the Taxation Administration Act, requiring external lookup to understand what reporting obligations are actually being waived"],"plain_english_summary":"This determination exempts a wide range of government‑related organisations from lodging certain “third party” financial reports with the ATO. It covers many public and community bodies (eg, schools, hospitals, museums, local trusts, courts, emergency services, embassies and similar entities) but explicitly does not exempt regular government departments. The change reduces compliance costs and administrative burden where reporting yields little tax benefit."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument repeals and replaces the 2016 determination (para 3) but does not itself state any additions or removals to the classes beyond listing them. On its face, no change of scope from the previous instrument is indicated in this text; administrators must compare texts if confirmation is required."},"complexity_factors":["Cross-references to multiple external Acts for definitional coverage (A New Tax System (GST) Act 1999; Private Health Insurance Act 2007; Superannuation Industry (Supervision) Act 1993) increase legal dependency on other texts (see Application, para 4).","Mechanism is administratively simple: Deputy Commissioner makes the determination under paragraph 396-70(4)(a) of Schedule 1 to the Taxation Administration Act 1953 (instrument header).","Long enumerated list of classes creates operational work to identify whether a particular entity falls within a listed category (see Application, para 4(a)–(y)).","Instrument explicitly replaces a previous determination, requiring administrators to check continuity or differences against the prior text (see Repeal, para 3).","Limited legislative discretion: instrument removes reporting obligation (see Determination, para 5), so interpretation questions may arise only around whether an entity satisfies a listed description."],"plain_english_summary":"This determination exempts a listed set of government‑related entities from having to provide certain third‑party reports to the Commissioner of Taxation under Schedule 1 of the Taxation Administration Act. It takes effect 1 July 2017 and replaces the 2016 determination. The Commissioner issues the exemption by instrument; affected entities (for example, schools, hospitals, museums, courts, emergency services, ports, prisons, superannuation funds and similar public bodies) no longer must supply those particular reports, reducing their reporting and compliance obligations."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017","history":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017/history","analysis":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017/analysis","conflicts":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017/conflicts","importantCases":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017/important-cases","documents":"/api/acts/classes-of-government-related-entities-exempt-from-providing-third-party-reports-determination-2017/documents"}}