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On 26 May 2010, Tax Laws Amendment (2010 GST Administration Measures No 3) Bill 2010 was introduced into the House of Representatives. The following is an extract from the Explanatory Memorandum.

SCHEDULE 1 to the Bill amends the GST Act 1999 to:

  • shift the liability to pay GST on the Australian transport leg of the international transport of imported goods from transport service suppliers to the importer of the goods in some situations;
  • make the GST treatment of exports of postal and containerised non-postal goods more consistent and reduce GST compliance costs for transporters; and
  • make subcontracted Australian transport services that form part of the Australian leg of an outbound or inbound international transport service GST-free when made to a non-resident not in Australia.

These amendments apply on and from 1 July 2010.

SCHEDULE 2 to the Bill amends the GST Act 1999 to ensure telecommunication supplies provided under global roaming arrangements provided to visitors to Australia remain not subject to GST, consistent with Australia’s treaty obligations under the International Telecommunication Regulations (Melbourne Agreement). This measure applies retrospectively from 1 July 2000, the commencement date of the GST.

SCHEDULE 3 to the Bill amends the GST Act 1999 to ensure the third party payment adjustment provisions operate appropriately irrespective of whether relevant parties in the supply chain are members of the same GST group, GST religious group or GST joint venture. Date of effect is 1 July 2010.

In media release No 2010/119, issued 26 May 2010, the Assistant Treasurer, Senator Nick Sherry commented on the introduction of the Bill into Parliament.


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