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10 Mar 10 2010 GST Administration Measures No 1 Bill awaits Royal Assent

On 10 March 2010, the House of Representatives passed Tax Laws Amendment (2010 GST Administration Measures No 1) Bill 2010 without amendment.

On 11 March 2010, the Senate also passed the Bill without amendment.

The Bill amends the A New Tax System (Goods and Services Tax) Act 1999 and Taxation Administration Act 1953 to ensure that goods and services tax adjustments are required in all situations when consideration is paid by an entity in the supply chain to a third party; and amends  A New Tax System (Goods and Services Tax) Act 1999 to confirm that the rules allowing attribution in the current period applies to all input tax credits.

The Bill now awaits Royal Assent.


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