Taxation Administration Act 1953

1

a government related entity (within the meaning of the *GST Act), other than a *local governing body

the provision of a grant by the entity to an entity that has an *ABN

2

a government related entity (within the meaning of the *GST Act)

the provision of consideration (within the meaning of the *GST Act):

(a) by the entity to an entity; and

(b) wholly or partly for a *supply of services;

unless the supply of services is merely incidental to a supply of goods (within the meaning of the GST Act)

3

a State or Territory

the transfer of a freehold or leasehold interest in real property situated in the State or Territory

4

*ASIC

a transaction about which data has been delivered to *ASIC under the *market integrity rules

5

a participant (within the meaning of the Corporations Act 2001) in an *Australian financial market

a transaction, involving the participant, that:

(a) results in a change to the type, name or number of *shares in a company, or units in a unit trust, that are held by another entity; and

(b) is a transaction about which data is required to be delivered to *ASIC under the *market integrity rules

6

a company whose *shares are listed for quotation in the official list of an *Australian financial market

a transaction that:

(a) results in a change to the type, name or number of *shares in the company that are held by an entity; and

(b) is not a transaction about which data is required to be delivered to *ASIC under the *market integrity rules

7

the trustee of a unit trust

a transaction that:

(a) results in a change to the type, name or number of units in the unit trust that are held by an entity; and

(b) is not a transaction about which data is required to be delivered to *ASIC under the *market integrity rules

8

the trustee of a trust (other than a unit trust)

a transaction that results in a change to the type, name or number of any *shares in a company, or units in a unit trust:

(a) that are held as assets of the trust; and

(b) to which one or more entities are absolutely entitled as beneficiaries of the trust;

unless the trustee gives the Commissioner an *income tax return for the income year in which the transaction was entered into

9

an administrator of a payment system (within the meaning of the Payment Systems (Regulation) Act 1998)

a transaction involving an electronic payment if:

(a) the transaction is facilitated by the payment system on behalf of an entity; and

(b) the administrator reasonably believes that the transaction:

(i) provides a payment to the entity, or provides a refund or cash to a customer of the entity; and

(ii) is for the purposes of a *business carried on by the entity

9A

an *eligible community housing provider

the issuing by the provider of a certificate under section 980‑15 of the Income Tax Assessment Act 1997

10

a company

the issuing by the company of a *share that could give rise to an entitlement to a *tax offset (or a modified CGT treatment) under Subdivision 360‑A of the Income Tax Assessment Act 1997

11

an entity that makes a *supply of a cleaning service and has an *ABN

the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a cleaning service, unless:

(a) the entities are *members of the same *consolidated group or *MEC group; or

(b) Division 12 requires that an amount be withheld from the payment of the consideration

12

an entity that makes a *supply of a courier service or a road freight service and has an *ABN

the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a courier service or a road freight service, unless:

(a) the entities are *members of the same *consolidated group or *MEC group; or

(b) Division 12 requires that an amount be withheld from the payment of the consideration

13

an entity that makes a *supply of a security, investigation or surveillance service and has an *ABN

the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a security, investigation or surveillance service, unless:

(a) the entities are *members of the same *consolidated group or *MEC group; or

(b) Division 12 requires that an amount be withheld from the payment of the consideration

14

an entity that makes a *supply of an information technology service and has an *ABN

the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of an information technology service, unless:

(a) the entities are *members of the same *consolidated group or *MEC group; or

(b) Division 12 requires that an amount be withheld from the payment of the consideration

15

an operator of an electronic distribution platform (within the meaning of the *GST Act, but disregarding paragraph 
84‑70(1)(c) of that Act)

the provision of consideration (within the meaning of the GST Act) by an entity to another entity (the supplier) wholly or partly for a *supply made by the supplier through the electronic distribution platform, if:

(a) the supply is connected with the indirect tax zone (within the meaning of the GST Act), or would be connected with the indirect tax zone (within the meaning of the GST Act) if the definition of indirect tax zone in the GST Act included the external Territories; and

(b) no amount is required by Division 12 to be withheld from the payment of the consideration; and

(c) the operator and the supplier are not *members of the same *consolidated group or *MEC group; and

(d) the supply is not any of the following:

(i) a supply by way of transfer of ownership of goods (within the meaning of the GST Act);

(ii) a supply by way of transfer of ownership of real property (within the meaning of the GST Act);

(iii) a financial supply (within the meaning of the GST Act)