Document ID: chunk:federal_register_of_legislation:C2004A01338:clause:1_5
Version: federal_register_of_legislation:C2004A01338
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 4422–6496

5  At the end of section 5
Add:

 (5) In this section:

Commonwealth Department means:
 (a) a Department of State; or
 (b) a Department of the Parliament; or
 (c) a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service.

Commonwealth entity means:
 (a) an Agency (within the meaning of the Financial Management and Accountability Act 1997); or
 (b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997);
that cannot be made liable to taxation by a Commonwealth law.

Finance Department means the Department administered by the Finance Minister.

Finance Minister means the Minister administering the Financial Management and Accountability Act 1997.

modifications includes additions, omissions and substitutions.

responsible Department, in relation to the employment of a Commonwealth employee, means:
 (a) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an annual Appropriation Act—the Commonwealth Department in respect of which the money was appropriated; and
 (b) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an Act other than an annual Appropriation Act:
 (i) if the employee performs or performed the duties of that employment in, or in respect of, a Commonwealth Department—that Commonwealth Department; or
 (ii) in any other case—the Department of State administered by the Minister who administers the Act under which that money was appropriated, insofar as the Act appropriated that money; and
 (c) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated by the Constitution—the Finance Department.

untaxable Commonwealth authority means an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.