Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:6
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 6
Character Range: 2446–3531

6  Purpose of instrument
  This instrument is made to give effect to the Parliament's intention in relation to the application to the Commonwealth of the GST Act, the LCT Act and the WET Act.
Note 1: The Commonwealth and untaxable Commonwealth entities are not liable to pay GST, luxury car tax or wine tax. However, the Parliament's intention (see subsection 177‑1(1) of the GST Act, subsection 21‑1(1) of the LCT Act and subsection 27‑20(1) of the WET Act) is that the Commonwealth and untaxable Commonwealth entities should:
(a) be notionally liable to pay GST, luxury car tax and wine tax payable under those Acts; and
(b) be notionally entitled to input tax credits arising under the GST Act and wine tax credits arising under the WET Act; and
(c) notionally have adjustments arising under the GST Act and luxury car tax adjustments arising under the LCT Act.
Note 2: This instrument must be complied with, despite any other Commonwealth law (see subsection 177‑1(3) of the GST Act, subsection 21‑1(3) of the LCT Act and subsection 27‑20(3) of the WET Act).

Part 2—Directions