Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This instrument exempts specified classes of government related entities from having to prepare and lodge reports in relation to items 1 and 2 in the table included in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953). Exempting these classes of entities from this reporting measure strikes a considered balance between the compliance risks and minimising the reporting burden.
Administered by: Treasury
Registered 26 Jun 2017
Tabling HistoryDate
Tabled HR08-Aug-2017
Tabled Senate08-Aug-2017

Legislative Instrument

 

CLASSES OF GOVERNMENT RELATED ENTITIES EXEMPT FROM PROVIDING THIRD PARTY REPORTS DETERMINATION 2017

 

I, Emma Rosenzweig, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(a) of Schedule 1 to the Taxation Administration Act 1953.

 

Emma Rosenzweig

Deputy Commissioner of Taxation

Dated: 21 June 2017

 

 

1.            Name of instrument

This instrument is the Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017.

 

2.            Commencement

This instrument commences on 1 July 2017.

 

3.            Repeal of previous instrument

This determination replaces Classes of Government Related Entities Exempt from providing Third Party Reports Determination 2016 – F2016L00510; registered on 14 April 2016 (previous determination). The previous determination is repealed on commencement of this determination.

 

4.            Application

This instrument applies to government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999), excluding a Department of State of the Commonwealth, a State or a Territory, that are:

a)    Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);

b)    Providers of child care that are:

                              i.        registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999);

                             ii.        providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or

                            iii.        eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999).

 

c)    Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007);

d)    Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999);

e)    Cemeteries, cemetery boards or authorities;

f)     Ministerial Councils or related bodies, including those established by the Council of Australian Governments;

g)    Aboriginal Land Councils;

h)    National law bodies established under laws enacted by the States and Territories;

i)      Public museums, public libraries or public art galleries;

j)      Community associations, including parents and friends associations;

k)    Industry or professional associations, including registration and licencing boards and advisory councils;

l)      Water catchment authorities, catchment councils or natural resource management boards;

m)  Trustees of trusts, or managers of funds, established for the public benefit or in the public interest;

n)    Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993);

o)    Defence force mess halls, canteens, brigades or clubs;

p)    Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts;

q)    Commissions of inquiry or Royal Commissions;

r)     Courts or tribunals;

s)    Commonwealth, State or Territory Houses of Parliament;

t)     Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services;

u)    Entities with the primary purpose of promoting the arts;

v)    Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues;

w)   Seaports or airports;

x)    Prisons, detention centres, remand centres, or corrections offices; or

y)    Embassies or consular offices.

 

 

 

5.            Determination

Government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to which this instrument applies are not required to give reports to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953.