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04 Sep 12 GST regs expand definition of "credit union"

A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 4) was made on 30 August 2012 and registered on the Federal Register of Legislative Instruments on 3 September 2012 as Select Legislative Instrument 2012 No 215.

The regulation amends the A New Tax System (Goods and Services Tax) Regulations 1999 to expand the definition of "credit union" to also include those that were listed by the Australian Prudential Regulation Authority as a credit union at 1 July 2011, and have subsequently rebranded (or will in the future) as a bank while retaining their mutuality.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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