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Global roaming services and goods and services tax (GST)

Date:

Friday, 19 December 2008

Content ID:

1456

Abstract:

The A New Tax System (Goods and Services Tax) Act 1999 ('the GST Act') is being amended to ensure supplies of global roaming services provided to visitors to Australia remain not subject to GST. The attached draft legislation and explanatory memorandum provide and opportunity to comment.

Interested parties are invited to comment on the drafts. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please email responses in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence, should provide this information marked as such in a separate attachment. A request made under the Freedom of Information Act 1982 (Commonwealth) for a submission marked 'confidential' to be made available will be determined in accordance with that Act.

Closing date for submissions: Tuesday, 27 January 2009

Address written submissions to:
General Manager
Indirect Tax Division
The Treasury
Langton Crescent
PARKES  ACT  2600

Email: GSTpolicyconsultations@treasury.gov.au.

For enquiries, please call Laurene Edsor on (02) 6263 4351.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Explanatory Memorandum  68.82kb
Exposure Draft  16.99kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Explanatory Memorandum  562.75kb
Exposure Draft  75.29kb

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