House of Representatives

Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP

Index

Schedule 1: GST and cross-border transport supplies

Bill reference Paragraph number
Item 1, paragraph 13-20(2)(ba) 1.16
Item 2, subsection 13-20(2A) 1.35
Item 3, paragraphs 13-20(3)(b) and (c); item 15 1.30
Item 4, subsection 38-190(5) 1.22, 1.25
Item 5, subsection 38-355(1); items 6 and 7, item 5 in the table in subsection 38-355(1); item 9, subsection 38-355(2) 1.21
Item 8, item 5A in the table in subsection 38-355(1) 1.27
Item 9, subsection 38-355(2) 1.15
Item 9, paragraph 38-355(2)(b) 1.23
Item 10, paragraph 117-5(1)(ba) 1.36
Item 11, subsection 117-5(1A) 1.36
Item 12, definition of 'international transport' in section 195-1 1.29
Item 13, definition of 'place of consignment' in section 195-1 1.16, 1.19, 1.34
Item 14, definition of 'place of export' in section 195-1 1.25, 1.26, 1.34
Subitem 16(1) 1.31, 1.32
Subitem 16(2) 1.33

Schedule 2: GST relief for telecommunication supplies for global roaming in Australia

Bill reference Paragraph number
Item 1, subsection 38-570(1) 2.23
Item 1, subsection 38-570(2) 2.24
Item 1, subsection 38-570(3) 2.25
Item 2 2.26

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