Local Government EntityVersion: 9.9.7

According to the A New Tax System (Australian Business Number) Act 1999, government entity means:

1. a Department of State of the Commonwealth; or
2. a Department of the Parliament established under the Parliamentary Service Act 1999; or
3. an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or
4. a Department of State of a State or Territory; or
5. an organisation that:
   1. is not an entity; and
   2. is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an enterprise or established for a public purpose by an Australian law; and
   3. can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;
   whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph