Document ID: chunk:federal_register_of_legislation:F2017L00745:body:0:p2
Version: federal_register_of_legislation:F2017L00745
Segment Type: other
Provision Reference: 
Character Range: 3089–4443

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.

    5.                  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.