Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1987 No. 42, 1987 - SECT 4

4. After section 20 of the Principal Act the following section is inserted in
Part IV: Non-exempt authorities

"20A. (1) In this section, 'authority' means:

   (a)  an authority established before 14 May 1987, being an authority
        specified in Schedule 2; or

   (b)  an authority established on or after 14 May 1987, being:

        (i)    a corporation established for a public purpose by a law of the
               Commonwealth;

        (ii)   a company in which the Commonwealth has a controlling interest;
               or

        (iii)  a company in which a corporation referred to in subparagraph
               (i) or a company referred to in subparagraph (ii) has a
               controlling interest.

"(2) Subject to subsection (3), to the extent that, but for this section, an
Act (whether enacted before, on or after 14 May 1987) would:

   (a)  exempt a particular authority from liability to pay tax under this
        Act; or

   (b)  exempt a person from liability to pay tax under this Act in relation
        to goods for use by a particular authority; then, by force of this
        section, the exemption has no effect.

"(3) Subsection (2) does not apply to an exemption if:

   (a)  the provision containing the exemption is enacted after 13 May 1987;
        and

   (b)  the exemption expressly refers to sales tax (however described).

"(4) The regulations may amend Schedule 2 by:

   (a)  removing an authority from the Schedule; or

   (b)  adding to the Schedule an authority that:

        (i)    was established before 14 May 1987; and

        (ii)   is a corporation or company of a kind referred to in
               subparagraph (b) (i), (ii) or (iii) of the definition of
               'authority' in subsection (1).".