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Consultation Paper - GST free supply of boats used for recreational purposes when exported within 12 months of supply

Date:

Wednesday, 20 October 2010

Content ID:

1889

Abstract:

In the 2010-11 Budget the Government announced that it will amend the GST law to allow eligible supplies of new boats used for recreational purposes to be GST-free if the boats are exported from Australia within 12 months of supply, with effect from 1 July 2011.

To assist with the implementation of the measure, the Assistant Treasurer released a consultation paper on  20 October 2010 which provides implementation information on the measure and seeks feedback on its design.

Making a submission

Interested parties are invited to comment on the consultation paper. 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: Tuesday, 16 November 2010

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

Email: GSTboatexports@treasury.gov.au

For enquiries, please call Ms Laurene Edsor on (02) 6263 4351.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Paper  132.88kb
Consultation Summary  32.80kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Paper  1,436.76kb
Consultation Summary  854.31kb

Related Items:

Exposure Draft - GST-free Export of Boats - 1/02/2011
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Submissions: Consultation Paper - GST free supply of boats used for recreational purposes when exported within 12 months of supply - 21/10/2011

Treasury has received four submissions in response to its consultation on the consultation paper GST free supply of boats used for recreational purposes when exported within 12 months of supply. All of these submissions were public. 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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