Document ID: chunk:federal_register_of_legislation:C2025C00126:section:14:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 14 (pt 4/5)
Character Range: 52883–55400

is made by a *government related entity to another government related entity for making a supply; and
 (b) the payment is:
 (i) covered by an appropriation under an *Australian law; or
 (ii) made under the National Health Reform Agreement agreed to by the Council of Australian Governments on 2 August 2011, as amended from time to time; or
 (iii) made under another agreement entered into to implement the National Health Reform Agreement; and
 (c) the payment is calculated on the basis that the sum of:
 (i) the payment (including the amounts of any other such payments) relating to the supply; and
 (ii) anything (including any payment for any act or forbearance) that the other government related entity receives from another entity in connection with, or in response to, or for the inducement of, the supply, or for any other related supply;
  does not exceed the supplier's anticipated or actual costs of making those supplies.
 (4) A payment is not the provision of consideration if the payment is made by a *government related entity to another government related entity and the payment is of a kind specified in regulations made for the purposes of this subsection.
 (5) This section applies despite section 9‑15.

9‑20  Enterprises
 (1) An enterprise is an activity, or series of activities, done:
 (a) in the form of a *business; or
 (b) in the form of an adventure or concern in the nature of trade; or
 (c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property; or
 (d) by the trustee of a fund that is covered by, or by an authority or institution that is covered by, Subdivision 30‑B of the *ITAA 1997 and to which deductible gifts can be made; or
 (da) by a trustee of a *complying superannuation fund or, if there is no trustee of the fund, by a person who manages the fund; or
 (e) by a charity; or
 (g) by the Commonwealth, a State or a Territory, or by a body corporate, or corporation sole, established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or
 (h) by a trustee of a fund covered by item 2 of the table in section 30‑15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN.
 (2) However, enterprise does not include an activity, or series of activities, done:
 (a) by a person as an employee or in connection with earning *withholding payments covered by subsection (4) (unless the activity or series is done in supplying services as the holder of an office that the