(1)

For the purposes of the GST Law, the transfer of assets to the successor body under section 15 of this Act is taken to be consideration provided by the Commonwealth to the successor body for entering into obligations under the funding contract that was entered into by the successor body under section 9 of this Act.

(2)

An expression that is used in this section and defined in the A New Tax System (Goods and Services Tax) Act 1999 has the same meaning in this section as it has in that Act.

Subdivision A—Leave entitlements and continuity of service