{"id":"sl-2003-10","name":"Taxation (Government Business Enterprises) Regulation 2003","slug":"taxation-government-business-enterprises-regulation-2003","collection":"regulation","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"10 of 2003","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173839,"registerId":"act-sl-2003-10-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation (Government Business Enterprises) Regulation 2003","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Regulation 2003\nSL2003-10\nmade under the\nTaxation (Government Business Enterprises) Act 2003\nRepublication No 24\nEffective: 30 March 2021\nRepublication date: 30 March 2021\nLast amendment made by SL2021-3\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Taxation (Government Business Enterprises) Regulation 2003,\nmade under the Taxation (Government Business Enterprises) Act 2003 (including any\namendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on\n30 March 2021. It also includes any commencement, amendment, repeal or expiry affecting this\nrepublished law to 30 March 2021.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 2001 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication does not include amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation\nAct 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Regulation 2003\nmade under the\nTaxation (Government Business Enterprises) Act 2003\nContents\nPage\n1 Name of regulation 2\n3 Territory entities subject to national tax equivalent regime—Act, s 6 2\n4 Territory entities subject to taxes and charges generally—Act, s 9 2\nEndnotes\n1 About the endnotes 4\n2 Abbreviation key 4\n3 Legislation history 5\n\nContents\nPage\ncontents 2 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n4 Amendment history 9\n5 Earlier republications 10\n\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Regulation 2003\nmade under the\nTaxation (Government Business Enterprises) Act 2003\n\nSection 1\npage 2 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n1 Name of regulation\nThis regulation is the Taxation (Government Business Enterprises)\nRegulation 2003.\n3 Territory entities subject to national tax equivalent\nregime—Act, s 6\nThe following Territory entities are prescribed:\n• Capital Linen Service ABN 42 699 486 276\n• City Renewal Authority ABN 40 746 096 162\n• Icon Distribution Investments Limited ACN 073 025 224\n• Icon Retail Investments Limited ACN 074 371 207\n• Icon Water Limited ACN 069 381 960\n• Suburban Land Agency ABN 27 105 505 367\n• Transport Canberra Operations ABN 94 620 822 846.\n4 Territory entities subject to taxes and charges\ngenerally—Act, s 9\nThe following Territory entities are prescribed:\n• ACT Property Group ABN 92 548 663 534\n• Capital Linen Service ABN 42 699 486 276\n• Cemeteries and Crematoria Authority ABN 82 731 651 507\n• CIT Solutions Pty Limited ACN 008 645 823\n• City Renewal Authority ABN 40 746 096 162\n• Cultural Facilities Corporation ABN 88 187 240 846\n• Events ACT, Chief Minister, Treasury and Economic\nDevelopment Directorate\n• Icon Distribution Investments Limited ACN 073 025 224\n• Icon Retail Investments Limited ACN 074 371 207\n• Icon Water Limited ACN 069 381 960\n• Suburban Land Agency ABN 27 105 505 367\n\nSection 4\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n• Transport Canberra Operations ABN 94 620 822 846\n• Venues Canberra, Chief Minister, Treasury and Economic\nDevelopment Directorate\n• Yarralumla Nursery ACT Government ABN 79 147 985 289.\n\nEndnotes\n1 About the endnotes\npage 4 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\nLegislation history 3\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nThis regulation was originally the Taxation (Government Business Enterprises)\nRegulations 2003. It was renamed under the Legislation Act 2001.\nTaxation (Government Business Enterprises) Regulation 2003\nSL2003-10\nnotified LR 16 April 2003\ns 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))\nremainder taken to have commenced 1 July 2002 (s 2)\nas amended by\nPlanning and Land Legislation Amendment Act 2003 A2003-30\nsch 1 pt 1.5\nnotified LR 30 June 2003\ns 1, s 2 commenced 30 June 2003 (LA s 75 (1))\nsch 1 pt 1.5 commenced 1 July 2003 (s 2 and see Planning and Land\nAct 2002 A2002-55, s 2)\nStatute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.28\nnotified LR 5 December 2003\ns 1, s 2 commenced 5 December 2003 (LA s 75 (1))\nsch 3 pt 3.28 commenced 19 December 2003 (s 2)\nTaxation (Government Business Enterprises) Amendment\nRegulations 2004 (No 1) SL2004-1\nnotified LR 6 January 2004\ns 1, s 2 commenced 6 January 2004 (LA s 75 (1))\nremainder commenced 7 January 2004 (s 2)\nTaxation (Government Business Enterprises) Amendment\nRegulations 2004 (No 2) SL2004-13\nnotified LR 4 May 2004\ns 1, s 2 commenced 4 May 2004 (LA s 75 (1))\nremainder commenced 5 May 2004 (s 2)\n\nEndnotes\n3 Legislation history\npage 6 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nTerritory Owned Corporations Amendment Act 2004 (No 2) A2004-74\ns 5, s 6\nnotified LR 15 December 2004\ns 1, s 2 commenced 15 December 2004 (LA s 75 (1))\ns 5, s 6 commenced 14 January 2005 (s 2 and CN2005-1)\nInsurance Authority Act 2005 A2005-24 s 23\nnotified LR 11 May 2005\ns 1, s 2 commenced 11 May 2005 (LA s 75 (1))\ns 23 commenced 12 May 2005 (s 2)\nHotel School (Repeal) Act 2005 A2005-45 s 14\nnotified LR 2 September 2005\ns 1, s 2 commenced 2 September 2005 (LA s 75 (1))\ns 14 commenced 31 October 2005 (s 2 and CN2005-20)\nTaxation (Government Business Enterprises) Amendment\nRegulation 2006 (No 1) SL2006-21\nnotified LR 29 May 2006\ns 1, s 2 taken to have commenced 1 November 2005 (LA s 75 (2))\nremainder taken to have commenced 1 November 2005 (s 2)\nTaxation (Government Business Enterprises) Amendment\nRegulation 2006 (No 2) SL2006-36\nnotified LR 29 June 2006\ns 1, s 2 commenced 29 June 2006 (LA s 75 (1))\nremainder commenced 1 July 2006 (s 2)\nTerritory-owned Corporations Amendment Act 2006 A2006-59 s 5\n(as am by A2007-42 s 4)\nnotified LR 20 December 2006\ns 1, s 2 commenced 20 December 2006 (LA s 75 (1))\ns 5 commenced 12 December 2010 (s 2 (2) (b) (as am by A2007-42\ns 4) and see SL2008-49 s 3 (as am by SL2009-53 s 4))\nTaxation (Government Business Enterprises) Amendment\nRegulation 2007 (No 1) SL2007-9\nnotified LR 3 May 2007\ns 1, s 2 commenced 3 May 2007 (LA s 75 (1))\nremainder commenced 4 May 2007 (s 2)\n\nEndnotes\nLegislation history 3\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nTerritory-owned Corporations Amendment Act 2007 A2007-42\nnotified LR 12 December 2007\ns 1, s 2 commenced 12 December 2007 (LA s 75 (1))\nremainder commenced 13 December 2007 (s 2)\nNote This Act only amends the Territory-owned Corporations\nAmendment Act 2006 A2006-59.\nACT Teacher Quality Institute Act 2010 A2010-55 sch 2 pt 2.2\nnotified LR 20 December 2010\ns 1, s 2 commenced 20 December 2010 (LA s 75 (1))\nsch 2 pt 2.2 commenced 1 January 2011 (s 2 and CN2010-18)\nAdministrative (One ACT Public Service Miscellaneous Amendments)\nAct 2011 A2011-22 sch 1 pt 1.147\nnotified LR 30 June 2011\ns 1, s 2 commenced 30 June 2011 (LA s 75 (1))\nsch 1 pt 1.147 commenced 1 July 2011 (s 2 (1))\nTaxation (Government Business Enterprises) Amendment\nRegulation 2012 (No 1) SL2012-8\nnotified LR 8 March 2012\ns 1, s 2 taken to have commenced 1 July 2011 (LA s 75 (1))\nremainder taken to have commenced 1 July 2011 (s 2)\nTerritory-owned Corporations Amendment Act 2014 A2014-9 s 7\nnotified LR 15 April 2014\ns 1, s 2 commenced 15 April 2014 (LA s 75 (1))\ns 7 commenced 15 April 2015 (s 2)\nExhibition Park Corporation Repeal Act 2014 A2014-54 sch 1 pt 1.3\nnotified LR 3 December 2014\ns 1, s 2 commenced 3 December 2014 (LA s 75 (1))\nsch 1 pt 1.3 commenced 1 January 2015 (s 2 (3))\nStatute Law Amendment Act 2015 A2015-15 sch 3 pt 3.54\nnotified LR 27 May 2015\ns 1, s 2 commenced 27 May 2015 (LA s 75 (1))\nsch 3 pt 3.54 commenced 10 June 2015 (s 2)\n\nEndnotes\n3 Legislation history\npage 8 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nTaxation (Government Business Enterprises) Amendment\nRegulation 2021 (No 1) SL2021-3\nnotified LR 29 March 2021\ns 1, s 2 commenced 29 March 2021 (LA s 75 (1))\nremainder commenced 30 March 2021 (s 2)\n\nEndnotes\nAmendment history 4\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n4 Amendment history\nName of regulation\ns 1 am R7 LA\nCommencement\ns 2 om LA s 89 (4)\nTerritory entities subject to national tax equivalent regime—Act, s 6\ns 3 am SL2004-1 s 4; SL2004-13 s 4; A2004-74 s 5; SL2006-36\ns 4, s 5; SL2007-9 s 4; A2006-59 s 5; A2014-9 s 7; A2015-15\namdt 3.219\nsub SL2021-3 s 4\nTerritory entities subject to taxes and charges generally—Act, s 9\ns 4 am A2003-30 amdt 1.14; A2003-56 amdt 3.278; SL2004-1 s 5;\nSL2004-13 s 5, s 6; A2004-74 s 6; A2005-24 s 23; A2005-45\ns 14; SL2006-21 s 4; SL2006-36 s 6\nsub SL2007-9 s 5\nam A2006-59 s 5; A2010-55 amdt 2.2; A2011-22 amdt 1.416;\nSL2012-8 s 4; A2014-54 amdt 1.4; A2014-9 s 7; A2015-15\namdt 3.220\nsub SL2021-3 s 4\nApplication of regulation 4\ns 5 exp 27 September 2003 (s 5 (2))\n\nEndnotes\n5 Earlier republications\npage 10 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR1\n16 Apr 2003\n1 July 2002–\n30 June 2003\nnot amended new regulation\nR2\n1 July 2003\n1 July 2003–\n26 Sept 2003\nA2003-30 amendments by\nA2003-30\nR3\n27 Sept 2003\n27 Sept 2003–\n18 Dec 2003\nA2003-30 commenced\nexpiry\nR4\n19 Dec 2003\n19 Dec 2003–\n6 Jan 2004\nA2003-56 amendments by\nA2003-56\nR5\n7 Jan 2004\n7 Jan 2004–\n4 May 2004\nSL2004-1 amendments by\nSL2004-1\nR6\n5 May 2004\n5 May 2004–\n2 Nov 2004\nSL2004-13 amendments by\nSL2004-13\nR7\n3 Nov 2004\n3 Nov 2004–\n13 Jan 2005\nSL2004-13 editorial\namendments\nunder\nLegislation Act\nR8\n14 Jan 2005\n14 Jan 2005–\n11 May 2005\nA2004-74 amendments by\nA2004-74\nR9\n12 May 2005\n12 May 2005–\n30 Oct 2005\nA2005-24 amendments by\nA2005-24\nR10\n31 Oct 2005\n31 Oct 2005–\n31 Oct 2005\nA2005-45 amendments by\nA2005-45\n\nEndnotes\nEarlier republications 5\nR24\n30/03/21\nTaxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR11\n29 May 2006\n1 Nov 2005–\n30 June 2006\nSL2006-21 retrospective\namendments by\nSL2006-21\nR12\n1 July 2006\n1 July 2006–\n3 May 2007\nSL2006-36 amendments by\nSL2006-36\nR13\n4 May 2007\n4 May 2007–\n12 Dec 2007\nSL2007-9 amendments by\nSL2007-9\nR14\n13 Dec 2007\n13 Dec 2007–\n18 June 2008\nA2007-42 updated\nendnotes as\namended by\nA2007-42\nR15\n19 June 2008\n19 June 2008–\n10 Dec 2008\nA2007-42 commencement\ndate of\nA2006-59\nprescribed by\nSL2008-24\nR16\n11 Dec 2008\n11 Dec 2008–\n10 Dec 2009\nA2007-42 commencement\ndate of\nA2006-59\nprescribed by\nSL2008-24\nR17\n11 Dec 2009\n11 Dec 2009–\n11 Dec 2010\nA2007-42 commencement\ndate of\nA2006-59\nprescribed by\nSL2008-49 as\namended by\nSL2009-53\nR18\n12 Dec 2010\n12 Dec 2010–\n31 Dec 2010\nA2007-42 amendments by\nA2006-59 as\namended by\nA2007-42\nR19*\n1 Jan 2011\n1 Jan 2011–\n30 June 2011\nA2010-55 amendments by\nA2010-55\n\nEndnotes\n5 Earlier republications\npage 12 Taxation (Government Business Enterprises)\nRegulation 2003\nEffective: 30/03/21\nR24\n30/03/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR20\n1 July 2011\n1 July 2011–\n31 Dec 2014\nA2011-22 amendments by\nA2011-22\ndoes not include\nretrospective\namendments by\nSL2012-8\nR20 (RI)\n8 Mar 2012\n1 July 2011–\n31 Dec 2014\nA2011-22 amendments by\nA2011-22\nreissue for\nretrospective\namendments by\nSL2012-8\nR21\n1 Jan 2015\n1 Jan 2015–\n14 Apr 2015\nA2014-54 amendments by\nA2014-54\nR22\n15 Apr 2015\n15 Apr 2015–\n9 June 2015\nA2014-54 amendments by\nA2014-9\nR23\n10 June 2015\n10 June 2015–\n29 Mar 2021\nA2015-15 amendments by\nA2015-15\n© Australian Capital Territory 2021","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The set of prescribed entities has been amended multiple times since 2003. Sections 3 and 4 have been amended and substituted over the years (see Legislation history and Amendment history), most recently by SL2021-3, so the regulation’s practical scope (which entities are covered) differs from the original 2003 lists."},"complexity_factors":["Document is short and primarily prescriptive: it contains two lists of entities (low structural complexity).","Operation depends on cross‑reference to the Taxation (Government Business Enterprises) Act 2003 for legal effect, so users must read both instruments.","Entities are identified by ABN/ACN—accuracy and administrative upkeep matter for enforcement and compliance.","Frequent amendments/substitutions of the lists (see legislation and amendment history) require checking the latest republication to know current scope.","Compliance burden is concentrated on the prescribed entities (who pay tax‑equivalents or Territory taxes) rather than the general public.","Change management risk: any creation, renaming or winding‑up of entities requires regulatory updates to preserve legal clarity."],"plain_english_summary":"This regulation names which ACT government business entities are treated, for tax purposes, under the national tax‑equivalent regime and which are generally liable for Territory taxes and charges. The two lists (ss 3–4) determine which entities pay tax‑equivalents or Territory taxes and which entities carry the associated compliance obligations. The Executive updates these lists by regulation, so listed entities face direct payment and reporting costs and the Territory must administratively maintain the register when entities are created, renamed or removed."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulation maintains its original narrow purpose: prescribing which Territory entities are subject to tax equivalent regimes and general taxes. While the lists have been updated numerous times over 18 years (adding and removing entities as government structures change), the fundamental scope remains unchanged. It has not expanded into new policy areas or acquired additional functions beyond the original intent of listing taxable government businesses."},"complexity_factors":["Extremely short substantive content - only 2 operative sections (sections 3 and 4)","No defined terms in the body of the regulation","No conditional logic or exceptions - just straightforward lists of entities","Simple cross-references to parent Act sections (s 6 and s 9) without complex interplay","Content is essentially two bulleted lists of company names and ABNs/ACNs","No penalties, offences, or procedural requirements in the operative provisions","Legislation history is extensive but this relates to amendment tracking, not substantive complexity"],"plain_english_summary":"This regulation identifies which ACT Government‑owned businesses must pay tax: some are required to pay tax equivalents as if they were private companies, and a broader group must pay ACT taxes and charges. It ensures government enterprises that compete with private firms contribute like their rivals, promoting fair competition and proper Territory revenue collection. Affected parties are the named ACT government business entities, their private competitors, and ACT revenue authorities."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-government-business-enterprises-regulation-2003","history":"/api/acts/taxation-government-business-enterprises-regulation-2003/history","analysis":"/api/acts/taxation-government-business-enterprises-regulation-2003/analysis","conflicts":"/api/acts/taxation-government-business-enterprises-regulation-2003/conflicts","importantCases":"/api/acts/taxation-government-business-enterprises-regulation-2003/important-cases","documents":"/api/acts/taxation-government-business-enterprises-regulation-2003/documents"}}