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Exposure Draft - Exempting Australian taxes, fees and charges from the GST


Tuesday, 11 January 2011

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The Assistant Treasurer released for public consultation the exposure draft legislation on the reform of the mechanism for exempting Australian taxes, fees and charges from the Goods and Services Tax (GST). The legislation will implement a measure announced in the 2010-11 Budget that will replace the current mechanism with a principles based legislative exemption with effect from 1 July 2011.

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: Friday, 11 February 2011

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

Email: GSTadministration@treasury.gov.au

For enquiries, please call Jonathan Fraser on (02) 6263 3734.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  33.95kb
Explanatory Memorandum  45.28kb
Consultation Summary  98.14kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  8,797.24kb
Explanatory Memorandum  218.24kb
Consultation Summary  888.13kb

Related Items:

Submissions: Exposure Draft - Exempting Australian taxes, fees and charges from the GST - 25/03/2011

Treasury has received twelve submissions in response to this consultation. There were seven public submissions, and five confidential submissions. The public 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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