Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:11_11
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 11 cl 11
Character Range: 91297–93039

11  After section 72‑70
Insert:

Subdivision 72‑D—Application of this Division to certain sub‑entities

72‑90  GST branches

  This Division applies to a *GST branch of an entity as if the GST branch were an *associate of:
 (a) that entity; and
 (b) every other GST branch of that entity; and
 (c) any other associate of that entity.

72‑95  Commonwealth government entities

  This Division applies to a *government entity that is:
 (a) a Department of State of the Commonwealth; or
 (b) a Department of the Parliament; or
 (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or
 (d) an organisation, established by the Commonwealth, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999;
as if the government entity were an *associate of the Commonwealth, of every other government entity of a kind referred to in paragraph (a), (b), (c) or (d) and of any other associate of the Commonwealth.

72‑100  State or Territory government entities

  This Division applies to a *government entity that is:
 (a) a Department of State of a State or Territory; or
 (b) an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999;
as if the government entity were an *associate of:
 (c) that State or Territory; and
 (d) every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and
 (e) any other associate of that State or Territory.