{"id":"F2016L00526","name":"Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016","slug":"classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129084,"registerId":"commonwealth-F2016L00526-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016","content":"Legislative Instrument\n\nCLASSES OF TRANSACTIONS FOR WHICH GOVERNMENT RELATED ENTITIES ARE EXEMPT FROM PROVIDING THIRD PARTY REPORTS DETERMINATION 2016\n\nI, Greg Williams, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(b) of Schedule 1 to the Taxation Administration Act 1953.\n\nGREG WILLIAMS\n\nDeputy Commissioner of Taxation\n\nDated: 11 April 2016\n\n1.  Name of instrument\n\nThis instrument is the Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016.\n\n2. Commencement\n\nThis instrument commences on 1 July 2017.\n\n3. Application\n\nThis instrument applies to government related entities (within the meaning of  \nsection 195-1 of the A New Tax System (Goods and Services Tax) Act 1999).\n\n4. Determination\n\nGovernment related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) are not required to provide information to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions:\n\na) Electronic payments made:\n\n1.  to a BPAY biller;\n2.  by recurring direct debit;\n3.  by debit or credit card payment through a merchant acquiring system; or\n4.  via third party payment processors facilitating any of the above payments.\n\nb) Provision of consideration to a carriage service provider for a carriage service (within the meanings of the Telecommunications Act 1997);\n\nc) Provision of consideration to a utility for the provision of electricity, water, sewerage or gas;\n\nd) Provision of consideration for transportation of employees;\n\ne) Provision of consideration to a general insurer for services provided in the course of the insurer’s insurance business (within the meaning of the Insurance Act 1973);\n\nf) Provision of consideration for accommodation in commercial premises;\n\ng) Provision of consideration for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground;\n\nh) Provision of consideration for the lease of goods (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);\n\ni) Provision of consideration for the creation, grant, transfer, assignment or use under licence of a right;\n\nj) Provision of consideration for a financial supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);\n\nk) Provision of consideration for membership of a professional association or body;\n\nl) Provision of consideration for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors;\n\nm) Provision of consideration for a supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to another government related entity; or\n\nn) Provision of a grant to another government related entity.\n\n    5. Additional information\n\nEntities may provide information where not reporting it would impose an increased administrative burden on the reporting entity.\n\n    6. Definitions\n\nConsideration has the meaning given in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself establishes a list of exemptions and contains no text indicating it alters or narrows a prior instrument or the original statutory reporting regime. Based solely on this instrument, the scope is the exemptions stated and not presented as a change to earlier legislative intent."},"complexity_factors":["Cross-references to defined terms in the A New Tax System (GST) Act 1999 (e.g. 'government related entity', 'supply', 'financial supply'), creating reliance on external definitions","Broad, categorical exemptions (multiple common transaction types) that may produce borderline or overlapping cases in practice","Administrative discretion in a catch-all proviso allowing reporting where non-reporting would impose increased burden, which is fact-specific","Potential ambiguity about application to intermediated transactions (e.g. third‑party payment processors) and data flows","Operational impact on tax administration’s information set versus private entities’ compliance processes is indirect and requires implementation guidance"],"plain_english_summary":"This determination exempts “government related entities” (as defined in the GST Act) from supplying the Commissioner of Taxation with certain third‑party transaction reports, taking effect 1 July 2017. It removes specific common payment and supply types from mandatory reporting. \n\nThe change lowers reporting and compliance costs for those entities and reduces the volume of third‑party transaction data available to the tax office, shifting some information‑gathering costs and likely affecting audit and data‑sharing practices."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument remains tightly focused on its original purpose: specifying exemption categories for third-party reporting by government entities. The 14 exemption categories in section 4 represent a comprehensive but bounded list of routine, low-risk transactions. There is no evidence of scope creep — the determination does not expand into unrelated areas of tax administration or create broad discretionary powers beyond the specific exemptions listed."},"complexity_factors":["Short instrument with only 6 sections and straightforward structure","Heavy reliance on defined terms from external legislation (GST Act 1999, Telecommunications Act 1997, Insurance Act 1973) — 4 explicit cross-references to other Acts","14 specific exemption categories listed in section 4, some with nested sub-points (4(a) has 4 sub-items)","Uses technical tax terminology ('consideration', 'financial supply', 'government related entity') that requires reference to GST legislation for full understanding","Single defined term in section 6 ('consideration') but multiple undefined terms rely on external statutory definitions"],"plain_english_summary":"This tax determination relieves government-related bodies (federal, state, local and their controlled entities) from certain third‑party payment reporting obligations by exempting 14 common transaction types (everyday payments like utilities, electronic payments, accommodation, insurance, services and inter‑government transactions). \n\nIt cuts red tape by removing routine, low‑risk reporting burdens while allowing agencies to report voluntarily where not reporting would be more work."}},"importantCases":[],"_links":{"self":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-","history":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-/history","analysis":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-/analysis","conflicts":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-/conflicts","importantCases":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-/important-cases","documents":"/api/acts/classes-of-transactions-for-which-government-related-entities-are-exempt-from-providing-third-party-/documents"}}