- Date
-
04 Dec 2003
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
in relation to: accounting by the Commissioner of Taxation for all Goods and Services Tax (GST) refunds; the timing of final determinations; and introduction of a mechanism for residual Budget Balancing Assistance adjustments for GST transitional years. Also contains application provisions.