Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2016
Reference: OPS 2016/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953 paragraph 396-70(4)(a) of Schedule 1
Date of issue: 11 April 2016
Signatory: Deputy Commissioner of Taxation
Registration number: F2016L00510
Registration date: 14 April 2016

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

1. Name of instrument: This instrument is the Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2016. | 2. Commencement: This instrument commences on 1 July 2017. | 3. 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) 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. 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. 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). | 4. 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.