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On 11 March 2010, the Senate passed Tax Laws Amendment (2009 GST Administration Measures) Bill 2009 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 awaits Royal Assent.


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