Tax Laws Amendment (2009 GST Administration Measures) Bill 2010

Previous Citations
  • Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
42

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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

House of Representatives
Introduced and read a first time 25 Nov 2009
Second reading moved 25 Nov 2009
Second reading debate 23 Feb 2010
Second reading agreed to 23 Feb 2010
Third reading agreed to 23 Feb 2010
Senate
Introduced and read a first time 24 Feb 2010
Second reading moved 24 Feb 2010
Second reading debate 11 Mar 2010
Second reading agreed to 11 Mar 2010
Third reading agreed to 11 Mar 2010
Text of bill as passed both Houses 11 Mar 2010
Assent
  • Act no.: 20
  • Year: 2010
24 Mar 2010

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

Notes

Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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