Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p19
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 19/24)
Character Range: 837426–840275

entity (other than the Commonwealth or an untaxable Commonwealth entity), the *GST law applies in relation to the other entity as if:
 (a) the supply were a *taxable supply to that entity; and
 (b) the amount of GST for which the Commonwealth or an untaxable Commonwealth entity is notionally liable for the supply is treated as the amount of GST payable for the supply.
 (5) Untaxable Commonwealth entity means a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a law of the Commonwealth.

177‑3  Acquisitions from State or Territory bodies where GST liability is notional
  If:
 (a) an *Australian government agency, other than the Commonwealth or an *untaxable Commonwealth entity, makes a supply to another entity; and
 (b) the agency is not liable for GST on the supply, but an amount relating to the agency's notional liability for GST on the supply is included in the *consideration for the supply;
the *GST law applies in relation to the other entity as if:
 (c) the supply were a *taxable supply to that entity; and
 (d) the amount of GST for which the agency is notionally liable on the supply is the amount of GST payable on the supply.

177‑5  Cancellation of exemptions from GST
 (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.
 (2) The cancellation does not apply if the provision of the other Act:
 (a) commences after this section commences; and
 (b) refers specifically to GST payable under this Act.

177‑10  Ministerial determinations
 (1) The *Aged Care Minister may, by legislative instrument, make a determination for the purposes of:
 (b) paragraph 38‑25(2)(b); or
 (c) paragraph 38‑25(3)(b); or
 (ca) paragraph 38‑25(3B)(a); or
 (d) paragraph 38‑30(4)(b).
 (2) The *Child Care Minister may, by legislative instrument, make a determination for the purposes of section 38‑150.
 (3) The *Student Assistance Minister may, by legislative instrument, make a determination under:
 (a) paragraphs (a) and (b) of the definition of adult and community education course in the Dictionary; or
 (b) paragraph (b) of the definition of primary course in the Dictionary; or
 (c) paragraph (b) of the definition of secondary course in the Dictionary; or
 (d) paragraph (b) of the definition of tertiary course in the Dictionary.
 (4) The *Health Minister may, by legislative instrument, make a determination for the purposes of:
 (a) paragraph 38‑15(c); or
 (b) subsection 38‑47(1); or
 (c) paragraph 38‑50(5)(b).
 (5) The *Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph 38‑38(d).
 (6) Subsection 12(2) (retrospective application of legislative instruments) of