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This Finance Circular applies to agencies under the Financial Management and Accountability Act 1997 (FMA Act agencies) and to Commonwealth authorities under the Commonwealth Authorities and Companies Act 1997. This Finance Circular replaces Finance Circular 2003/06 "Advice on the Application of the Goods and Services Tax to transfers of government employees' entitlements".
In summary, this Finance Circular:
While the ATO's Government Technical Team  is the appropriate point of reference for queries relating to the decisions, Attachment A to this Circular provides answers to some frequently asked questions regarding the application of the decisions.
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