72‑95 Commonwealth government entities72‑95 Commonwealth government entities

72‑95 Commonwealth government entities

(1) This Division applies to a *government entity that is: (a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or (d) an organisation, established by the Commonwealth, 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 the Commonwealth, of every other government entity of a kind referred to in paragraph (a), (b), (c) or (d) and of any other associate of the Commonwealth. (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).