130Cancellation of certain exemptions provided under other Acts in relation to Commonwealth‑controlled authorities

#### 130 Cancellation of certain exemptions provided under other Acts in relation to Commonwealth‑controlled authorities (1) This section cancels the effect of a provision of another Act (other than an Act that is part of the sales tax law) that would have the effect of: (a) exempting a particular Commonwealth‑controlled authority from sales tax; or (b) exempting another person from sales tax on goods for use by a particular Commonwealth‑controlled authority. (2) The cancellation does not apply in relation to goods (other than goods for use by the authority as part of a car remuneration package) if the provision of the other Act is enacted after 13 May 1987 and refers specifically to sales tax (whether or not it uses the words “sales tax”). (2A) The cancellation does not apply in relation to goods for use by the authority as part of a car remuneration package if the provision of the other Act: (a) is enacted after 13 May 1987; and (b) refers specifically to sales tax in relation to goods for use by the authority as part of a car remuneration package. (3) In this section: > Commonwealth‑controlled authority means: (a) a body established before 14 May 1987 and specified in regulations made for the purposes of this paragraph; (b) any of the following bodies established on or after 14 May 1987: (i) a corporation established for a public purpose by a law of the Commonwealth; (ii) a company in which the Commonwealth has a controlling interest; (iii) a company in which a controlling interest is held by: (A) a corporation established for a public purpose by a law of the Commonwealth; or (B) a company in which the Commonwealth has a controlling interest.