Commonwealth Numbered Acts

BANK ACCOUNT DEBITS TAX ADMINISTRATION AMENDMENT ACT 1984 No. 102 of 1984 - SECT 3

3. (1) Section 3 of the Principal Act is amended-
(a) by omitting from sub-section (1) the definitions of "excepted goods"
and "excepted services" and substituting the following definitions:



" 'excepted goods', in relation to a Department, authority, corporation or
body, means goods, or goods included in a class of goods, that are declared by
the regulations to be excepted goods;
'excepted services', in relation to a Department, authority, corporation or
body, means services, or services included in a class of services, that are
declared by the regulations to be excepted services;";

   (b)  by omitting "is entitled" from sub-paragraph (a) (ii) of the
        definition of "excluded debit" in sub-section (1) and substituting ",
        but for sub-sections 8 (3) and (4), would be entitled";

   (c)  by omitting sub-paragraph (a) (iii) of the definition of "excluded
        debit" in sub-section (1) and substituting the following
        sub-paragraphs:



"(iii) an organization other than-

                (A)  a Department of the Government of the Commonwealth or of
                     a State or Territory;

                (B)  an authority of the Commonwealth or of a State or
                     Territory; or

                (C)  a municipal corporation or other local governing body,
that, but for sub-sections 8 (3) and (4), would be entitled to exemption from
the tax by virtue of any other law of the Commonwealth, being a debit made in
relation to a transaction or transactions carried out by or on behalf of the
organization wholly and exclusively in engaging in its official activities;
(iiia) an organization that is established by an agreement to which Australia
is a party and which obliges Australia to grant that organization an exemption
from the tax, being a debit made in relation to a transaction or transactions
carried out by or on behalf of the organization wholly and exclusively in
engaging in its official activities;";

   (d)  by omitting sub-sub-paragraph (a) (vi) (C) of the definition of

"excluded debit" in sub-section (1) and substituting the following
sub-sub-paragraph:



"(C) a university, a government college or government school, or a college or
school that is carried on by an association or other body of persons otherwise
than for the purposes of profit or gain to the individual members of that
association or other body,";

   (e)  by omitting "association or body" from sub-paragraph (a) (vi) of the
        definition of "excluded debit" in sub-section (1) and substituting
        "university, college or school";

   (f)  by inserting after sub-paragraph (a) (vi) of the definition of

"excluded debit" in sub-section (1) the following sub-paragraph:



"(via) a society, institution or organization that has been established, and
is carried on, wholly and exclusively for the purpose of raising money for, or
otherwise promoting the interests of, a specified institution, hospital,
university, college or school referred to in sub-paragraph (vi), being a debit
made in relation to a transaction or transactions carried out by or on behalf
of that society, institution or organization wholly and exclusively in
furtherance of its objects;"; and

   (g)  by inserting "(other than an activity that forms a minor or
        insignificant part of the functions of the Department, authority,
        corporation
or body)" after "activity" (last occurring) in sub-paragraph (a) (vii) of the
definition of "excluded debit" in sub-section (1).

(2) Subject to sub-section (3), the amendments made by sub-section (1) apply
in relation to debits made to an account on or after the first day of the
month next following the month in which this Act receives the Royal Assent.

(3) The amendments made by paragraphs (1) (b) and (c) apply in relation to
debits made to an account on or after 22 August 1984.