Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016
Reference: OPS 2016/2
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953 paragraph 396-70(4)(b) of Schedule 1
Date of issue: 11 April 2016
Signatory: Deputy Commissioner of Taxation
Registration number: F2016L00526
Registration date: 14 April 2016


1. Name of instrument: This instrument is the Classes of Transactions for which Government Related Entities are 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). | 4. Determination: Government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) are not required to provide information to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions: a) Electronic payments made: i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. b) Provision of consideration to a carriage service provider for a carriage service (within the meanings of the Telecommunications Act 1997); c) Provision of consideration to a utility for the provision of electricity, water, sewerage or gas; d) Provision of consideration for transportation of employees; e) Provision of consideration to a general insurer for services provided in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); f) Provision of consideration for accommodation in commercial premises; g) Provision of consideration for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; h) Provision of consideration for the lease of goods (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); i) Provision of consideration for the creation, grant, transfer, assignment or use under licence of a right; j) Provision of consideration for a financial supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); k) Provision of consideration for membership of a professional association or body; l) Provision of consideration for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; m) Provision of consideration for a supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to another government related entity; or n) Provision of a grant to another government related entity. a) Electronic payments made: i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. b) Provision of consideration to a carriage service provider for a carriage service (within the meanings of the Telecommunications Act 1997); c) Provision of consideration to a utility for the provision of electricity, water, sewerage or gas; d) Provision of consideration for transportation of employees; e) Provision of consideration to a general insurer for services provided in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); f) Provision of consideration for accommodation in commercial premises; g) Provision of consideration for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; h) Provision of consideration for the lease of goods (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); i) Provision of consideration for the creation, grant, transfer, assignment or use under licence of a right; j) Provision of consideration for a financial supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); k) Provision of consideration for membership of a professional association or body; l) Provision of consideration for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; m) Provision of consideration for a supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to another government related entity; or n) Provision of a grant to another government related entity. i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. | 5. Additional information: Entities may provide information where not reporting it would impose an increased administrative burden on the reporting entity. | 6. Definitions: Consideration has the meaning given in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.