Document ID: chunk:federal_register_of_legislation:C2018A00121:clause:2_3:p1
Version: federal_register_of_legislation:C2018A00121
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 13250–15946

3  General exemptions
(1) As from the commencement of this Schedule, the Commissioner is taken to have determined, under subsection 396‑70(4) in Schedule 1 to the Taxation Administration Act 1953, the matters in subitems (2) and (3).

Exemption in relation to cleaning services
(2) Where the amended provision requires an entity to prepare and give a report for a transaction that is described in item 11 of the table in that provision and that happens during a particular period (the reporting period), the entity is not so required if:
 (a) the total value of the consideration that:
 (i) is received by the entity during the reporting period; and
 (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service;
  is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and
 (b) the transaction is not described in another item of the table in the amended provision; and
 (c) the entity has not, before the time by which the amended provision requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

Exemption in relation to courier services
(3) Where the amended provision requires an entity to prepare and give a report for a transaction that is described in item 12 of the table in that provision and that happens during a particular period (the reporting period), the entity is not so required if:
 (a) the total value of the consideration that:
 (i) is received by the entity during the reporting period; and
 (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service;
  is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and
 (b) the transaction is not described in another item of the table in the amended provision; and
 (c) the entity has not, before the time by which the amended provision requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

Determination not a legislative instrument
(4) The determination under subitem (1) is not a legislative instrument.

Repeal or amendment of determination
(5) The Commissioner may, by legislative instrument under subsection 396‑70(4) in Schedule 1 to the Taxation Administration Act 1953, repeal or amend the determination as if the Commissioner had made it by legislative instrument under subsection 396‑70(4).
Note: See subsection 33(3) of the Acts Interpretation Act 1901. The legislative instrument