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GST Administration - Grouping, rulings and tax invoices: Exposure Draft Legislation and Explanatory Memorandum

Date:

Friday, 22 January 2010

Content ID:

1709

Abstract:

On 22 January 2010, the Assistant Treasurer released exposure draft legislation and an exposure draft explanatory memorandum concerning changes to allow self-assessment of eligibility to form GST groups and joint ventures during tax periods and the introduction of indirect tax sharing agreements for GST groups, including the indirect tax ruling system and excise advice within the income tax rulings system and streamlining of tax invoice requirements.

Making a submission

Interested parties are invited to comment on the 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, 22 February 2010

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

Email: GSTadministration@treasury.gov.au

For enquiries Yasmine Barry (02) 6263 4053.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Exposure draft legislation  103.52kb
Exposure draft explanatory memorandum  203.60kb
Consultation Summary - GST groups and GST joint ventures: self-assessment, intra-tax period grouping  38.98kb
Consultation Summary - Adopting the general rulings system for indirect taxes and excise  36.28kb
Consultation Summary - Tax invoices  35.33kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure draft legislation  391.34kb
Exposure draft explanatory memorandum  607.99kb
Consultation Summary - GST groups and GST joint ventures: self-assessment, intra-tax period grouping  870.23kb
Consultation Summary - Adopting the general rulings system for indirect taxes and excise  860.66kb
Consultation Summary - Tax invoices  846.46kb

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Government response to the Board of Taxation Review of the legal framework for the administration of the GST - First Discussion Paper - 12/05/2009
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Submissions: GST Administration - Grouping, rulings and tax invoices: Exposure Draft Legislation and Explanatory Memorandum - 18/03/2010

The Government received ten submissions in response to consultation on the exposure draft legislation and explanatory memorandum concerning grouping, rulings and tax invoices. All of these are public submissions. The 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.

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