22 Apr 15 GST, luxury car tax and wine tax legislative direction
On 10 April 2015 the Minister for Finance made a legislative direction which is intended to maintain existing arrangements to support the notional application of certain taxes to the Commonwealth and ensure continuity of GST arrangements for Commonwealth entities: A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015 (legislative instrument F2015L00566; registered 17 April 2015).
The direction replaces the sunsetting Finance Minister’s (A New Tax System) Directions 2005. The only changes are administrative in nature and update references to Commonwealth entities to ensure alignment with the Public Governance, Performance and Accountability Act 2013.
The direction continues to give effect to the Parliament’s long standing intention that Commonwealth entities are to be notionally liable to pay certain taxes. The direction applies only to entities that cannot be made liable to taxation by a Commonwealth law, for example non-corporate Commonwealth entities such as Departments of State.
The direction is taken to have commenced on 1 April 2015.