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Bill to introduce further GST compliance cost savings.

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The Rudd Government has today introduced a Bill into Parliament to further reform the administration of the goods and services tax (GST) and to reduce compliance costs for a range of taxpayers.

The Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 amends the GST law to:

• streamline compliance and address issues

raised by taxpayers concerning the GST treatment of cross-border transport supplies;

• ensure the GST treatment of

telecommunication supplies for global roaming in Australia is consistent with Australia's treaty obligations; and

• ensure that the recent amendments

concerning third party payments result in appropriate outcomes for GST groups.

"This Bill clarifies the GST law in several important ways that reduce compliance costs for Australian businesses," the Assistant Treasurer said.

"The Bill ensures GST applies appropriately to international transport supplies and global roaming in Australia and makes it simpler and less costly for business owners to meet their obligations."

The amendments to cross-border transport and third party payments for GST groups apply from 1 July 2010 and will deliver benefits for affected parties from this time. The amendment for telecommunication supplies for global roaming applies from 1 July 2000, reflecting that the amendment confirms existing industry practice.

In addition to the introduction of this Bill, the Government today announced its intention to enact a further refinement to the operation of third party payments under the GST law.

This will ensure that the appropriate GST outcome is achieved in situations where the taxable status of a supply which is the subject of a third party payment changes as it moves through the supply chain. These amendments will also take effect from 1 July 2010.

CANBERRA 26 May 2010