02 Jul 12 GST and Australian government agencies regs
A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 2) was made on 28 June 2012 and registered on the Federal Register of Legislative Instruments on the same day as Select Legislative Instrument 2012 No 148.
This regulation amends the A New Tax System (Goods and Services Tax) Regulations 1999 to clarify the GST treatment of Australian fees and charges and provide additional certainty to Australian government agencies by extending the operation of A New Tax System (Goods and Services Tax) (Exempt taxes, fees and charges) Determination 2011 (No. 1) until 1 July 2013.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.