Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017 (Cth)

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 The previous determination is repealed on commencement of this determination.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:

1. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); 2. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or

3. 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).