20ANon‑exempt authorities

20A Non‑exempt authorities

(1) In this section, authority means: (a) an authority established before 14 May 1987, being an authority specified in Schedule 2; or (b) an authority established on or after 14 May 1987, being: (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; or (iii) a company in which a corporation referred to in subparagraph (i) or a company referred to in subparagraph (ii) has a controlling interest. (2) Subject to subsection (3), to the extent that, but for this section, an Act (whether enacted before, on or after 14 May 1987) would: (a) exempt a particular authority from liability to pay tax under this Act; or (b) exempt a person from liability to pay tax under this Act in relation to goods for use by a particular authority; then, by force of this section, the exemption has no effect. (3) Subsection (2) does not apply to an exemption if: (a) the provision containing the exemption is enacted after 13 May 1987; and (b) the exemption expressly refers to sales tax (however described). (4) The regulations may amend Schedule 2 by: (a) removing an authority from the Schedule; or (b) adding to the Schedule an authority that: (i) was established before 14 May 1987; and (ii) is a corporation or company of a kind referred to in subparagraph (b)(i), (ii) or (iii) of the definition of authority in subsection (1).