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Exposure Draft - GST and representatives of incapacitated entities


Monday, 13 July 2009

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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

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

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft - GST and representatives of incapacitated entities  51.22kb
Explanatory Memorandum  74.55kb
Consultation Summary  37.41kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Explanatory Memorandum  337.09kb
Consultation Summary  856.22kb

Related Items:

Submissions: Exposure Draft - GST and representatives of incapacitated entities - 17/09/2009

Treasury has received eight submissions in response to the Exposure Draft – GST and representatives of incapacitated entities. All of these are public submissions 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.

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