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GST Administration - Input Tax Credit Attribution and Third Party Adjustments: Exposure Draft Legislation and Explanatory Memoranda


Monday, 14 December 2009

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In the 2009-10 Budget the Government announced its response to the Board of Taxation's review of the legal framework for the administration of the GST. Most substantial changes will apply from 1 July 2010.

Legislation was introduced into Parliament on 25 November 2009 implementing a number of the announced measures. On 14 December 2009 further exposure draft legislation and exposure draft memoranda was released for public consultation to implement the following announced measures:

  • clarifying the input tax credit attribution rules; and
  • introducing GST adjustments for third party payments.

Making a submission

Interested parties are invited to comment on exposure draft material. 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.

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. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Monday, 18 January 2010

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

Email: GSTadministration@treasury.gov.au

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

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  37.50kb
Draft Explanatory Memoranda  106.46kb
Consultation Summary - GST adjustments for third party payments  34.14kb
Consultation Summary - Attribution of input tax credits  31.67kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  100.61kb
Draft Explanatory Memoranda  266.29kb
Consultation Summary - GST adjustments for third party payments  825.72kb
Consultation Summary - Attribution of input tax credits  846.53kb

Related Items:

GST Administration Draft Legislation and Exposure Draft - 6/10/2009
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Submissions: GST Administration - Input Tax Credit Attribution and Third Party Adjustments: Exposure Draft Legislation and Explanatory Memoranda - 11/02/2010

Treasury received five submissions in response to the exposure draft legislation and draft explanatory material concerning GST administration. There were four public submissions, and one confidential submission. The submissions that do not contain confidential material 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.

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