Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_10:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 1/54)
Character Range: 1916474–1919619

10                           Division 111 of the *GST Act (about reimbursement of employees)                                                                              reimbursements made after the day on which the resolution takes effect

Part 5‑100—Miscellaneous

Division 850—Transactions exempt from application of taxation laws

Table of Subdivisions
850‑A Declaration relating to security or intelligence agency

Subdivision 850‑A—Declaration relating to security or intelligence agency

Table of sections
850‑100 Declaration relating to security or intelligence agency

850‑100  Declaration relating to security or intelligence agency

Object
 (1) The object of this section is to remove the possibility of a conflict arising between Australia's national security interests and Australia's taxation laws.

Making a declaration
 (2) The Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979 may declare that this section applies to one or more specified entities (the Australian Security Intelligence Organisation itself may be specified) in relation to one or more specified transactions.
 (3) The Director‑General of the Australian Secret Intelligence Service (ASIS) may declare that this section applies to one or more specified entities (ASIS itself may be specified) in relation to one or more specified transactions.
 (3A) The Director‑General of the Australian Signals Directorate (ASD) may declare that this section applies to one or more specified entities (ASD itself may be specified) in relation to one or more specified transactions.
 (4) A declaration under this section may only be made if the relevant Director‑General is satisfied that the making of the declaration is necessary for the proper performance of the functions of:
 (a) for the Director‑General of Security—the Australian Security Intelligence Organisation; or
 (b) for the Director‑General of ASIS—ASIS; or
 (c) for the Director‑General of ASD—ASD.
 (5) A declaration under this section must be in writing, signed by the relevant Director‑General.
Note 1: A declaration may specify an entity or transaction by reference to a class of entities or transactions (see subsection 33(3AB) of the Acts Interpretation Act 1901). For example, a declaration may specify the subsidiaries of a specified company, or the parties to a specified transaction.
Note 2: For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901.
 (6) A declaration may be made even though:
 (a) a transaction it specifies has already been entered into or carried out; or
 (b) an entity it specifies has died or ceased to exist;
(whether before or after the commencement of this section).
 (7) A written document signed by the relevant Director‑General purporting to be a declaration is prima facie evidence that this section has been complied with in making the declaration, but this subsection does not affect the performance of the functions of the Inspector‑General of Intelligence and Security.

Effect of declaration
 (8) For an entity specified in a declaration in relation to a specified transaction,