sch.51-sec.5Meaning of eligible entity

### sch.51-sec.5 Meaning of eligible entity An entity is an eligible entity if the entity— holds an Australian Business Number; and is registered for GST; and is either— an industry organisation; or an entity established to advance or promote the economic development of the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and has its headquarters in Queensland. However, an entity is not an eligible entity if the entity is— a government entity; or a higher education provider within the meaning of the Tertiary Education Quality and Standards Agency Act 2011 (Cwlth) . In this section— government entity means— a government entity within the meaning of the Public Sector Act 2022 , section 276 ; or a local government; or a government owned corporation; or an Australian government agency or sovereign entity within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; or an entity that is wholly owned by an entity mentioned in any of paragraphs (a) to (d). industry organisation means an entity that— is established to represent the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and is either— an association incorporated under the Associations Incorporation Act 1981 ; or a co-operative registered under the Co-operatives National Law (Queensland) . sch 51 s 5 ins 2023 SL No. 86 s 3 (sch.51-sec.5-ssec.1) An entity is an eligible entity if the entity— holds an Australian Business Number; and is registered for GST; and is either— an industry organisation; or an entity established to advance or promote the economic development of the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and has its headquarters in Queensland. (sch.51-sec.5-ssec.2) However, an entity is not an eligible entity if the entity is— a government entity; or a higher education provider within the meaning of the Tertiary Education Quality and Standards Agency Act 2011 (Cwlth) . (sch.51-sec.5-ssec.3) In this section— government entity means— a government entity within the meaning of the Public Sector Act 2022 , section 276 ; or a local government; or a government owned corporation; or an Australian government agency or sovereign entity within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; or an entity that is wholly owned by an entity mentioned in any of paragraphs (a) to (d). industry organisation means an entity that— is established to represent the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and is either— an association incorporated under the Associations Incorporation Act 1981 ; or a co-operative registered under the Co-operatives National Law (Queensland) . - (a) holds an Australian Business Number; and - (b) is registered for GST; and - (c) is either— (i) an industry organisation; or (ii) an entity established to advance or promote the economic development of the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and - (i) an industry organisation; or - (ii) an entity established to advance or promote the economic development of the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and - (d) has its headquarters in Queensland. - (i) an industry organisation; or - (ii) an entity established to advance or promote the economic development of the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and - (a) a government entity; or - (b) a higher education provider within the meaning of the Tertiary Education Quality and Standards Agency Act 2011 (Cwlth) . - (a) a government entity within the meaning of the Public Sector Act 2022 , section 276 ; or - (b) a local government; or - (c) a government owned corporation; or - (d) an Australian government agency or sovereign entity within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; or - (e) an entity that is wholly owned by an entity mentioned in any of paragraphs (a) to (d). - (a) is established to represent the agribusiness sector, a primary production industry or a part of a primary production industry in Queensland; and - (b) is either— (i) an association incorporated under the Associations Incorporation Act 1981 ; or (ii) a co-operative registered under the Co-operatives National Law (Queensland) . - (i) an association incorporated under the Associations Incorporation Act 1981 ; or - (ii) a co-operative registered under the Co-operatives National Law (Queensland) . - (i) an association incorporated under the Associations Incorporation Act 1981 ; or - (ii) a co-operative registered under the Co-operatives National Law (Queensland) .