Senate

A New Tax System (Goods and Services Tax) Bill 1998 (Amendments and Requests for Amendments)

A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Goods and Services Tax Transition) Bill 1998(Requests for Amendments)

A New Tax System (Goods and Services Tax Transition) Act 1999

A New Tax System (Goods and Services Tax Administration) Bill 1998 (Amendment)

A New Tax System (Goods and Services Tax Administration) Act 1999

SUPPLEMENTARY Explanatory Memorandum

Amendments to be moved on behalf of the Government (Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 3 - Amendment to the A New Tax System (Goods and Services Tax Administration) Bill 1998

Overview

3.1 This Chapter explains the amendment to the A New Tax System (Goods and Services Tax Administration) Bill 1998. The amendment relates to reviewable Goods and Services Tax (GST) decisions.

Tax periods

3.2 Amendment 1 provides that decisions the Commissioner of Taxation makes in relation to special tax periods are reviewable GST decisions (see paragraphs 1.3 to 1.8 in Chapter 1 about special tax periods).

3.3 If a person is dissatisfied with a taxation decision they may object against the decision and, ultimately, request a review or appeal against the decision. The mechanisms and conditions for doing this are set out in existing Part IVC of the Taxation Administration Act 1953 .

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