House of Representatives
Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Time limit on entitlements to input tax credits and fuel tax credits
| Bill reference | Paragraph number |
| Items 1 to 6, 8, 13 to 15 and 18 | 1.66 |
| Item 7, sections 93-1 and 93-5 of the GST Act, item 17, section 47-5 of the Fuel Tax Act | 1.13 |
| Item 7, subsection 93-10(1) of the GST Act, item 17, subsection 47-10(1) of the Fuel Tax Act | 1.19 |
| Item 7, subsection 93-10(2) of the GST Act, item 17, subsection 47-5(2) of the Fuel Tax Act | 1.22 |
| Item 7, subsection 93-10(3) of the GST Act, item 17, subsection 47-5(3) of the Fuel Tax Act | 1.27 |
| Item 7, paragraph 93-10(4) of the GST Act, item 14, paragraph 47-5(4) of the Fuel Tax Act | 1.32 |
| Item 7, subparagraph 93-10(4) of the GST Act, item 17, paragraph 47-5(4) of the Fuel Tax Act | 1.33 |
| Item 7, section 93-15 | 1.44 |
| Items 9 and 10 | 1.67 |
| Item 11, section 133-5 | 1.50 |
| Item 11, subsection 133-5(1) | 1.56 |
| Item 11, paragraph 133-5(1)(a) | 1.58 |
| Item 11, paragraph 133-5(1)(c) | 1.57 |
| Item 11, subsection 133-5(2) | 1.59 |
| Item 11, subsection 133-5(3) and item 12 | 1.60 |
| Item 11, section 133-10 | 1.62 |
| Item 16, subsection 105-55(2A) | 1.34 |
| Item 19 | 1.63 |
| Item 20 | 1.64 |
Schedule 2: Refund collection system
| Bill reference | Paragraph number |
| Item 1, paragraph 38-185(3)(f) | 2.27 |
| Item 7, subsection 168-5(1A) of the GST Act, item 14, subsection 25-5(1A) of the WET Act | 2.17 |
| Item 11, section 168-10 of the GST Act, item 18, section 25-10 of the WET Act | 2.19 |
| Subitem 23(1) | 2.31 |
| Subitem 23(2), Schedule 6, item 2, subsection 38-185(4) | 2.32 |
Schedule 3: Agency provisions
| Bill reference | Paragraph number |
| Items 6 to 10, section 153-50 | 3.14 |
| Items 11 to 17, section 153-55 | 3.16 |
| Items 18 to 24, section 153-60 | 3.15 |
| Items 25 to 28, section 153-65 | 3.17 |
| Item 29, section 188-24 | 3.20 |
| Item 30, subsection 382-5(5) of the TAA 1953 | 3.21 |
Schedule 4: Gambling supplies to entities outside Australia
| Bill reference | Paragraph number |
| Item 1, subsection 126-10(3) | 4.13 |
Schedule 5: Recovering overpaid refunds
| Bill reference | Paragraph number |
| Item 2, subsection 35-5(2) | 5.6, 5.7, 5.20 |
| Items 3, 5 and 7 | 5.27 |
| Item 4, section 17-15 | 5.8, 5.9, 5.23 |
| Item 6, subsection 61-5(3) | 5.10, 5.11, 5.26 |
Schedule 6: Interaction of associate provisions
| Bill reference | Paragraph number |
| Item 1, item 2A in the table after subsection 38-185(1) | 6.29 |
| Item 2 | 6.31 |
| Item 2, subsection 38-185(4), Schedule 2, item 3, paragraph 38-185(4)(f) | 2.30 |
| Item 3, subsections 72-20(1) and (2) | 6.24 |
| Item 3, section 72-25 | 6.22 |
| Item 4 | 6.32 |