Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_7:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 5/8)
Character Range: 892463–895211

operates as a futures exchange under the laws of that country.
gambling event has the meaning given by subsection 126‑35(2).
gambling supply has the meaning given by subsection 126‑35(1).
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
gift‑deductible entity: an entity is a gift‑deductible entity if gifts or contributions made to it can be deductible under Division 30 of the *ITAA 1997.
gift‑deductible purpose, of an entity, means a purpose that is the principal purpose of:
 (a) if the entity legally owns a fund for the operation of which the entity is entitled, under subsection 30‑125(2) of the *ITAA 1997, to be so endorsed—that fund; or
 (b) if the entity includes an authority or institution for the operation of which the entity is entitled, under subsection 30‑125(2) of the ITAA 1997, to be so endorsed—that authority or institution.
global GST amount has the meaning given by sections 126‑10, 126‑15 and 126‑20.
goods means any form of tangible personal property.
government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
government related entity is:
 (a) a *government entity; or
 (b) an entity that would be a government entity but for subparagraph (e)(i) of the definition of government entity in the A New Tax System (Australian Business Number) Act 1999; or
 (c) a local governing body established by or under a *State law or *Territory law.
government school means a *school that:
 (a) supplies any of these kinds of *education courses:
 (i) *pre‑school courses;
 (ii) full‑time *primary courses;
 (iii) full‑time *secondary courses;
  (whether or not the school supplies any other education courses); and
 (b) is conducted by or on behalf of an *Australian government agency;
and includes a proposed school that will meet the requirements of paragraphs (a) and (b) once it starts operation.
group liability of a *head company of a *consolidated group or a *MEC group has the meaning given by paragraph 721‑10(1)(a) of the *ITAA 1997.
GST means tax that is payable under the *GST law and imposed as goods and services tax by any of these:
 (a) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; or
 (b) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (c) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; or
 (d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005; or
 (e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005.
GST benefit has the meaning given by