Sales Tax (Exemptions and Classifications) Act 1992
Item 126: [Commonwealth and States etc.]Item 126: [Commonwealth and States etc.]
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Item 126: [Commonwealth and States etc.]
(1) Goods for use by: (a) an Australian government; or (b) an authority that is completely controlled by an Australian government, and whose expenditure is exclusively borne by that government; or (c) an authority that is completely controlled by 2 or more Australian governments, and whose expenditure is exclusively borne by those governments. (2) This Item does not cover goods for use by: (a) a Commonwealth‑controlled authority within the meaning of section 130 of the Assessment Act; or (b) a State/Territory body. (2A) This Item does not cover goods for use by an Australian government, or by an authority, as part of a car remuneration package. (3) In this Item, Australian government means the Commonwealth, a State, the Australian Capital Territory or the Northern Territory.