Document ID: chunk:federal_register_of_legislation:C2017C00269:section:8:p2
Version: federal_register_of_legislation:C2017C00269
Segment Type: section
Provision Reference: s 8 (pt 2/3)
Character Range: 22178–25082

of the GST Act, that Act applies notionally to the Commonwealth and Commonwealth entities. They are therefore notionally liable to pay GST, are notionally entitled to input tax credits and notionally have adjustments.
GST qualifying amount: see subsection 74A(3).
intelligence or security agency has the same meaning as in section 85ZL of the Crimes Act 1914.
listed entity means:
 (a) any body (except a body corporate), person, group of persons or organisation (whether or not part of a Department of State); or
 (b) any combination of bodies (except bodies corporate), persons, groups of persons or organisations (whether or not part of a Department of State);
that is prescribed by an Act or the rules to be a listed entity.
listed law enforcement agency means a law enforcement agency (within the meaning of section 85ZL of the Crimes Act 1914) that is prescribed by the rules.
Minister includes a Presiding Officer.
money includes cheques and similar instruments.
non‑corporate Commonwealth entity: see paragraph 11(b).
official: see subsections 13(2), (3), (4) and (5).
other CRF money: see subsection 105(2).
Parliamentary Department means a Department of the Parliament established under the Parliamentary Service Act 1999 and includes any body (except a body corporate), person, group of persons or organisation that is prescribed by an Act or the rules in relation to a specified Parliamentary Department.
Presiding Officer means the President of the Senate or the Speaker of the House of Representatives.
proper, when used in relation to the use or management of public resources, means efficient, effective, economical and ethical.
public resources means relevant money, relevant property, or appropriations.
purposes of a Commonwealth entity or Commonwealth company includes the objectives, functions or role of the entity or company.
relevant body: see subsection 72(2).
relevant company: see subsection 85(2).
relevant money means:
 (a) money standing to the credit of any bank account of the Commonwealth or a corporate Commonwealth entity; or
 (b) money that is held by the Commonwealth or a corporate Commonwealth entity.
relevant property means:
 (a) property (other than relevant money) that is owned or held by the Commonwealth or a corporate Commonwealth entity; or
 (b) any other thing prescribed by the rules.
reporting period for a Commonwealth entity, a Commonwealth company, or a subsidiary of a corporate Commonwealth entity or Commonwealth company, means:
 (a) the period of 12 months commencing on 1 July; or
 (b) any other period prescribed by an Act or the rules for the entity, company or subsidiary.
responsible Minister for a Commonwealth entity or Commonwealth company means the Minister who is responsible for the entity or company, unless otherwise prescribed by the rules.
rules means the rules made under section 101.
special account means:
 (a) a special account