Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p18
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 18/24)
Character Range: 834851–837651

or more of the following applies:
 (i) the goods are exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act;
 (ii) if the goods are described in subsection 162A(5A) of that Act—the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b) of that Act;
 (iii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162A(5)(b) of that Act apply in relation to the goods.
Note: Section 162A of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation.
 (2) This section has effect despite section 33‑15 (which is about payments of amounts of assessed GST on importations).

Chapter 5—Miscellaneous

Part 5‑1—Miscellaneous

Division 176—Endorsement of charities etc.

176‑1  Endorsement by Commissioner as charity
 (1) The Commissioner must endorse an entity as a charity if:
 (a) the entity is entitled to be endorsed as a charity (see subsection (2)); and
 (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.
 (2) An entity is entitled to be endorsed as a charity if the entity:
 (a) is an *ACNC‑registered charity; and
 (b) has an *ABN.

Division 177—Miscellaneous

177‑1  Commonwealth etc. not liable to pay GST
 (1) The Commonwealth and *untaxable Commonwealth entities are not liable to pay GST payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should:
 (a) be notionally liable to pay GST payable under this Act; and
 (b) be notionally entitled to input tax credits arising under this Act; and
 (c) notionally have *adjustments arising under this Act.
 (2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity.
 (2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Goods and Services Tax Transition) Act 1999.
 (3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
 (4) If the Commonwealth or an *untaxable Commonwealth entity is notionally liable to pay GST for a supply made to another entity (other than the Commonwealth or an untaxable Commonwealth entity), the *GST law applies in relation to the other entity as if:
 (a) the supply were a *taxable supply to that entity; and
 (b) the amount of GST for which