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23 Jan 12 Exposure Draft Regulations - GST Financial Supply Provisions

In the 2010-11 Budget, the Government announced that it will amend the financial supply provisions of the GST law to clarify the operation of the legislation and reduce compliance and administrative costs, particularly for many small businesses, with effect from 1 July 2012.

Amendments implementing 3 of the 7 measures agreed to by the Government were contained in Schedule 3 to the Tax Laws Amendment (2011 Measures No 9) Bill 2011, which was introduced into Parliament on 23 November 2011.

The Assistant Treasurer has now released for public consultation draft regulations implementing the remaining 4 measures.

The closing date for submissions is Friday 24 February 2012.


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