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24 Feb 10 2009 GST Administration Measures Bill passed by House

On 23 February 2010, Tax Laws Amendment (2009 GST Administration Measures) Bill 2009 was passed by the House of Representatives without amendment.

The Bill makes the following amendments:

  • to require that input tax credits and fuel tax credits are claimed within a 4 year period;
  • to enable residents of Australian external territories to claim refunds of GST and wine equalisation tax under the tourist refund scheme;
  • to enable certain intermediaries to act as a principal for GST accounting purposes;
  • to provide 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
  • to provide for the treatment of overpaid refunds.

The Bill now proceeds to the Senate.


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