Document ID: chunk:federal_register_of_legislation:C2020A00049:clause:1_20
Version: federal_register_of_legislation:C2020A00049
Segment Type: clause
Provision Reference: sch 1 cl 20
Character Range: 10427–11083

20  After subsection 3CA(1)
Insert:
 (1A) However, this section does not apply to a corporate tax entity for an income year if:
 (a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
 (b) the Commissioner has given notice to the entity for the income year under subsection (1B).
 (1B) For the purposes of paragraph (1A)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified income years if the Commissioner considers that it is appropriate to do so.