A New Tax System (Managing the GST Rate and Base) Act 1999

Part 3 - Changing the rate and base of GST  

SECTION 11   Changing the rate and base of GST  

(1)    
The rate of the GST, and the GST base, are not to be changed unless each State agrees to the change. Such changes to the GST base should be consistent with:

(a) maintaining the integrity of the GST base; and

(b) administrative simplicity; and

(c) minimising compliance costs for taxpayers.

(2)    
In particular, but without limiting subsection (1), a Minister may only make a determination under the GST Act , or the A New Tax System (Goods and Services Tax Transition) Act 1999 , that affects the GST base if the determination is made in accordance with a procedure to which all of the States have agreed.

(3)    
This section does not apply to the changes to the GST base that are contained in legislation introduced, or regulations or other instruments made, before 1 July 2001 if the changes are:

(a) of an administrative nature; and

(b) necessary to facilitate minor adjustments to the GST; and

(c) made having regard to the need to protect the revenue of the States.

(4)    
Also, this section does not apply to later changes to the GST base if the changes are of an administrative nature and are approved by a majority of the Commonwealth and the States.