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17 May 10 2010 GST Administration Measures No 2 Bill passed by House

On 13 May 2010, Tax Laws Amendment (2010 GST Administration Measures No 2) Bill 2010 was passed by the House of Representatives without amendment.

The Bill amends the GST Act 1999 and Taxation Administration Act 1953 in relation to the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures.

The Bill also amends the GST Act 1999, Excise Act 1901, ITAA 1997 and Taxation Administration Act 1953 to include indirect tax rulings and excise advice in the general rulings regime.

Finally, the Bill also amends the GST Act 1999 in relation to the requirements for tax invoices.

The Bill now proceeds to the Senate.

 


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