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Exposure Draft - GST Administration - Grouping


Thursday, 20 January 2011

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The Assistant Treasurer has released exposure draft legislation and an exposure draft explanatory memorandum to make further reforms to the GST grouping rules. The measure replaces the existing detailed membership rules with principle-based rules, allows GST grouping of non operating holding companies and trusts, and makes a technical amendment to the indirect tax sharing agreement provisions. This legislation will implement recommendation 32 of the Board of Taxation’s review of the legal framework for the administration of the GST, which were agreed by the Government on 12 May 2009.

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: Wednesday, 16 February 2011

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

Email: GSTadministration@treasury.gov.au

For enquiries, please call Marek Mania on (02) 6263 4469.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  82.84kb
Explanatory Memorandum  114.08kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  6,163.50kb
Explanatory Memorandum  436.39kb

Related Items:

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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