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Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Tax Laws Amendment (2009 GST Administration Measures) Bill 2010


Previous citations:

Tax Laws Amendment (2009 GST Administration Measures) Bill 2009



Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: A New Tax System (Goods and Services Tax) Act 1999, Fuel Tax Act 2006, Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to require that input tax credits and fuel tax credits are claimed within a four year period; A New Tax System (Goods and Services) Tax Act 1999, A New Tax System (Wine Equalisation Tax) Act 1999 and Taxation Administration Act 1953 to enable residents of Australian external territories to claim refunds of good and services tax (GST) and wine equalisation tax under the tourist refund scheme; A New Tax System (Goods and Services Tax) Act 1999 and Taxation Administration Act 1953 to enable certain intermediaries to act as a principal for GST accounting purposes; A New Tax System (Goods and Services Tax) Act 1999 in relation to: clarification of the calculation of the gambling operator’s margin when the supplies made by the operator are GST-free; and the treatment of supplies and acquisitions between associates without consideration; and A New Tax System (Goods and Services Tax) Act 1999, A New Tax System (Luxury Car Tax) Act 1999, Fuel Tax Act 2006 and Taxation Administration Act 1953 to provide for the treatment of overpaid refunds.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 25/11/09  
Second reading moved 25/11/09  
Second reading debate 23/02/10  
Second reading agreed to 23/02/10  
Third reading agreed to 23/02/10  
     
Senate
Introduced and read a first time 24/02/10  
Second reading moved 24/02/10  
Second reading debate 11/03/10  
Second reading agreed to 11/03/10  
Third reading agreed to 11/03/10  
     
Text of bill as passed both Houses 11/03/10  
Assent 24/03/10 Act no.: 20 of 2010
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest



Notes