Exposure Draft - GST and representatives of incapacitated entities

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Exposure draft legislation to restore the stated policy intention that the representative of an incapacitated entity is liable for GST on transactions within the scope of its appointment has been released. The proposed amendments will also ensure that the GST outcome for the representative will be the same as it would have been for the incapacitated entity.

Interested parties are invited to comment on the exposure draft legislation. While submissions may be lodged electronically, by post or by facsimile, electronic lodgment 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.

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: Friday, 7 August 2009

Address written submissions to:
The Manager
GST Property and Government Unit
Indirect Tax Division
The Treasury
Langton Crescent
PARKES  ACT  2600

For enquiries please phone Michael Harms (02) 6263 3308.

Documents Available:

 Acrobat (PDF)

 Microsoft Word (RTF)

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