Document ID: chunk:federal_register_of_legislation:C2013A00100:section:4
Version: federal_register_of_legislation:C2013A00100
Segment Type: section
Provision Reference: s 4
Character Range: 3209–4116

4  Government entity
 (1) In this Act:
government entity means:
 (a) a government entity (within the meaning of the A New Tax System (Australian Business Number) Act 1999); or
 (b) an entity:
 (i) established under a law by a State or a Territory; and
 (ii) of a kind prescribed under subsection (2); or
 (c) a foreign government agency (within the meaning of the Income Tax Assessment Act 1997).
 (2) For the purposes of paragraph (b) of the definition of government entity in subsection (1), the Minister may, by legislative instrument, prescribe a kind of entity.
Example: The Minister may prescribe the State and Territory equivalents of the government entities covered by paragraph (c) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 (Executive and Statutory Agencies).

Part 2—Definition of charity

Division 1—Definition of charity