Document ID: chunk:federal_register_of_legislation:F2025C00077:reg:9:p2
Version: federal_register_of_legislation:F2025C00077
Segment Type: reg
Provision Reference: reg 9 (pt 2/2)
Character Range: 151394–152028

of that kind received by the entity in that financial year is not an amount of a kind for subsection 74(1) of the Act.
 (8) Despite subsection (2A), if the received amount was transferred to the entity by the Commissioner of Taxation under section 18 of the A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015, then the received amount is not an amount of a kind for subsection 74(1) of the Act to the extent that the amount is attributable to one or more GST qualifying amounts that have been credited to an appropriation under section 74A of the Act.

Chapter 3—Commonwealth companies

Part 3‑1—Planning and budgeting