GST Administration - External Territory Tourist Refund Scheme: Exposure Draft Regulations and Explanatory Statement

Date:

Content ID:

Abstract:

On 25 November 2009 the Government introduced legislation into Parliament to introduce a GST refund mechanism for bulky goods exported to Australian External Territories. The legislation will apply from 1 July 2010. The legislation provides that some specific requirements of the new arrangements will be included in regulations.

Exposure draft regulations and an exposure draft explanatory statement have been released for public consultation to support the operation of the refund mechanism.

Making a submission

Interested parties are invited to comment on the exposure draft material. 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, 29 January 2010

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

Email: GSTadministration@treasury.gov.au

For enquiries, please call Yasmine Barry (02) 6263 4053.

Documents Available:

 Acrobat (PDF)

 Microsoft Word (RTF)

Related Items: