A New Tax System (Goods and Services Tax) Act 1999
72‑100 State or Territory government ent72‑100 State or Territory government entities
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72‑100 State or Territory government entities
(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).