House of Representatives

Tax Laws Amendment (2009 GST Administration Measures) Bill 2009

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

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

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