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GST and Cross-Border Transport Supplies – Discussion Paper


Tuesday, 12 May 2009

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In the 2009-10 Budget the Government announced that it will amend the GST law to reduce GST compliance costs for businesses involved in the domestic transport of exported and imported goods, with effect from 1 July 2010. This measure is subject to the unanimous agreement of the States and Territories.

The attached discussion paper has been prepared by Treasury to provide a detailed explanation of the measure and its proposed implementation. The paper provides background on the existing GST treatment of cross border transport supplies and an outline of the proposed changes. The changes are intended to assist businesses with tax compliance and reduce tax compliance costs, largely within the existing policy regime.

Interested parties are invited to comment on the paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted. Submissions should be clearly marked GST AND CROSS BORDER TRANSPORT.

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: Wednesday, 17 June 2009

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

Email: GSTcrossbordertransport@treasury.gov.au

For enquiries, please call Brian McKay on (02) 6263 2035

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

GST and Cross-Border Transport Supplies – Discussion Paper  101.97kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

GST and Cross-Border Transport Supplies – Discussion Paper  105.96kb

Related Items:

Submissions: GST and Cross-Border Transport Supplies - 30/07/2009

Treasury has received three submissions in response to the discussion paper on GST and cross-border transport supplies, released on 12 May 2009. Two of these are public submissions, and there is one confidential submission. The public submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

GST - Cross Border Transport Services: Exposure Draft Legislation - 26/02/2010
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