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02 Mar 09 GST Regs for ATM services

A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No 1) was made on 25 February 2009 and registered on the Federal Register of Legislative Instruments on 27 February 2009 as Select Legislative Instrument 2009 No 29. These Regulations amend the A New Tax System (Goods and Services Tax) Regulations 1999 to ensure that specified supplies of ATM services will be consistently input taxed.

For a copy of A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No 1), go here.

For a copy of the Explanatory Statement, click on ES/Supp Material

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