Commonwealth of Australia Bills

[Index] [Search] [Download] [Related Items] [Help]

This is a Bill, not an Act. For current law, see the Acts databases.

TAX LAWS AMENDMENT (2010 GST ADMINISTRATION MEASURES NO. 3) BILL 2010

2008-2009-2010
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Tax Laws Amendment (2010 GST
Administration Measures No. 3) Bill 2010
No. , 2010
(Treasury)
A Bill for an Act to amend legislation relating to
indirect tax, and for related purposes
i Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. ,
2010
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
1
Schedule 1--GST and cross-border transport supplies
3
A New Tax System (Goods and Services Tax) Act 1999
3
Schedule 2--GST relief for telecommunication supplies for
global roaming in Australia
7
A New Tax System (Goods and Services Tax) Act 1999
7
Schedule 3--Adjustments for third party payments
9
A New Tax System (Goods and Services Tax) Act 1999
9
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
1
A Bill for an Act to amend legislation relating to
1
indirect tax, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Tax Laws Amendment (2010 GST
5
Administration Measures No. 3) Act 2010.
6
2 Commencement
7
This Act commences on the day this Act receives the Royal
8
Assent.
9
3 Schedule(s)
10
Each Act that is specified in a Schedule to this Act is amended or
11
repealed as set out in the applicable items in the Schedule
12
2 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. ,
2010
concerned, and any other item in a Schedule to this Act has effect
1
according to its terms.
2
3
GST and cross-border transport supplies Schedule 1
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
3
Schedule 1--GST and cross-border transport
1
supplies
2
3
A New Tax System (Goods and Services Tax) Act 1999
4
1 After paragraph 13-20(2)(b)
5
Insert:
6
(ba) the amount paid or payable for a supply to which item 5A in
7
the table in subsection 38-355(1) applies, to the extent that
8
the amount:
9
(i) is not a tax, fee or charge to which subsection 81-5(2)
10
applies; and
11
(ii) is not already included under paragraph (a) or (b); and
12
2 Subsection 13-20(2A)
13
After "paragraph (2)(b)", insert "or (ba)".
14
3 Paragraph 13-20(3)(b)
15
Repeal the paragraph, substitute:
16
(b) determine the way in which the amount paid or payable for a
17
specified kind of supply referred to in paragraph (2)(ba) is to
18
be worked out for the purposes of that paragraph; and
19
(c) in relation to importations of a specified kind or importations
20
to which specified circumstances apply--determine that:
21
(i) the amount paid or payable for a specified kind of
22
transport or insurance is taken, for the purposes of
23
paragraph (2)(b), to be zero; or
24
(ii) the amount paid or payable for a specified kind of
25
supply referred to in paragraph (2)(ba) is taken, for the
26
purposes of that paragraph, to be zero.
27
4 At the end of section 38-190
28
Add:
29
(5) Subsection (4) does not apply to any of the following supplies:
30
(a) a transport of goods within Australia that is part of, or is
31
connected with, the
*
international transport of the goods;
32
Schedule 1 GST and cross-border transport supplies
4 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. ,
2010
(b) a loading or handling of goods within Australia that is part
1
of, or is connected with, the international transport of the
2
goods;
3
(c) a service, done within Australia, in relation to the goods that
4
facilitates the international transport of the goods;
5
Example: The services of a customs broker in processing the information
6
necessary for the clearance of goods into home consumption.
7
(d) insuring transport covered by paragraph (a);
8
(e) arranging transport covered by paragraph (a), or insurance
9
covered by paragraph (d).
10
Note:
The supply might still be GST-free under item 5, 5A, 6 or 7 in the
11
table in subsection 38-355(1).
12
5 Section 38-355
13
Before "The third column", insert "(1)".
14
6 Section 38-355 (table item 5)
15
Before "the
*
international transport", insert "subject to subsection (2),".
16
7 Section 38-355 (table item 5)
17
Omit "However, paragraph (a) or (b) only applies to the transport of the
18
goods within Australia if it is supplied by the supplier of the transport of
19
the goods from or to Australia (whichever is relevant).".
20
8 Section 38-355 (after table item 5)
21
Insert:
22
5A Loading
or
handling etc.
subject to subsection (2):
(a) loading or handling of goods, the
*
international
transport of which is covered by item 5, during the
course of the international transport; or
(b) supply of a service, during the course of the
international transport of goods covered by item 5,
that facilitates the international transport.
9 At the end of section 38-355
23
Add:
24
(2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in
25
subsection (1) do not apply to a supply to the extent that the thing
26
supplied is done in Australia, unless:
27
GST and cross-border transport supplies Schedule 1
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
5
(a)
the
*
recipient of the supply:
1
(i)
is
a
*
non-resident; and
2
(ii) is not in Australia when the thing supplied is done in
3
Australia; or
4
(b) the supply is done by the supplier of the transport of the
5
goods from or to Australia (whichever is relevant).
6
10 After paragraph 117-5(1)(b)
7
Insert:
8
(ba) the amount paid or payable for a supply to which item 5A in
9
the table in subsection 38-355(1) applies, to the extent that
10
the amount:
11
(i) is not a tax, fee or charge to which subsection 81-5(2)
12
applies; and
13
(ii) is not already included under paragraph (a) or (b); and
14
11 Subsection 117-5(1A)
15
After "paragraph (1)(b)", insert "or (ba)".
16
12 Section 195-1 (definition of international transport)
17
Repeal the definition, substitute:
18
international transport means:
19
(a) in relation to the export of goods--the transport of the goods
20
from their
*
place of export in Australia to a destination
21
outside Australia; or
22
(b) in relation to the import of goods--the transport of the goods
23
from a place outside Australia to their
*
place of consignment
24
in Australia.
25
13 Section 195-1 (after paragraph (a) of the definition of place
26
of consignment)
27
Insert:
28
(aa) if the supplier of the goods is to deliver the goods in
29
Australia--the place in Australia to which the goods are to be
30
delivered under the contract for the supply of the goods; or
31
(ab)
if:
32
(i) neither paragraph (a) nor (aa) applies; and
33
Schedule 1 GST and cross-border transport supplies
6 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. ,
2010
(ii) the goods are to be transported into Australia by an
1
entity supplying a transport service to an entity that is to
2
import the goods into Australia;
3
the place in Australia to which the goods are to be delivered
4
under the contract for the supply of the transport service; or
5
14 Section 195-1 (paragraph (b) of the definition of place of
6
export)
7
Repeal the paragraph, substitute:
8
(b) if paragraph (a) does not apply and the goods were packed in
9
a
*
freight container:
10
(i) the last place from which they were collected, or to
11
which they were delivered, prior to being so packed; or
12
(ii) if subparagraph (i) does not apply--the place where
13
they were so packed; or
14
15 Existing determinations under paragraph 13-20(3)(b)
15
A determination under paragraph 13-20(3)(b) of the A New Tax System
16
(Goods and Services Tax) Act 1999, that was in force immediately
17
before the commencement of this item, continues in force after that
18
commencement as if it were a determination under subparagraph
19
13-20(3)(c)(i) of that Act as inserted by this Act.
20
16 Application
21
(1)
The amendments made by this Schedule apply to:
22
(a) supplies made on or after 1 July 2010; and
23
(b) taxable importations made on or after 1 July 2010.
24
(2)
Despite paragraph (1)(a), the amendments made by this Schedule do not
25
apply to a supply of services to the extent that the supply relates to a
26
taxable importation made before 1 July 2010.
27
28
GST relief for telecommunication supplies for global roaming in Australia Schedule 2
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
7
Schedule 2--GST relief for telecommunication
1
supplies for global roaming in
2
Australia
3
4
A New Tax System (Goods and Services Tax) Act 1999
5
1 At the end of Division 38
6
Add:
7
Subdivision 38-R--Telecommunication supplies made under
8
arrangements for global roaming in Australia
9
38-570 Telecommunication supplies made under arrangements for
10
global roaming in Australia
11
(1)
A
*
telecommunication supply is GST-free if:
12
(a) the supply is to enable the use in Australia of a portable
13
device for sending and receiving signals, writing, images,
14
sounds or information by an electromagnetic system while
15
the device is linked to:
16
(i) an international mobile subscriber identity; or
17
(ii) an IP address; or
18
(iii) another internationally recognised identifier;
19
containing a home network identity that indicates a
20
subscription to a telecommunications network outside
21
Australia; and
22
(b) the supply is covered by subsection (2) or (3).
23
Supply by non-resident telecommunications supplier
24
(2) This subsection covers the supply if:
25
(a) the supply is made to the subscriber in connection with the
26
subscription; and
27
(b) the billing of the subscriber for the supply is to an address
28
outside Australia; and
29
(c) the supply is made by a
*
non-resident that:
30
(i)
*
carries on outside Australia an
*
enterprise of making
31
*
telecommunication supplies; and
32
Schedule 2 GST relief for telecommunication supplies for global roaming in Australia
8 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. ,
2010
(ii)
does
not
*
carry on in Australia such an enterprise.
1
Supply by Australian resident telecommunications supplier
2
(3) This subsection covers the supply if:
3
(a) the supply is made by an
*
Australian resident that is:
4
(i) a carrier, or a carriage service provider, as defined in the
5
Telecommunications Act 1997; or
6
(ii) an internet service provider as defined in Schedule 5 to
7
the Broadcasting Services Act 1992; and
8
(b) the supply is provided to the user in Australia of the device;
9
and
10
(c) the supply is made to a
*
non-resident that:
11
(i)
*
carries on outside Australia an
*
enterprise of making
12
*
telecommunication supplies; and
13
(ii)
does
not
*
carry on in Australia such an enterprise.
14
2 Application
15
The amendment made by this Schedule applies to supplies made on or
16
after 1 July 2000.
17
18
Adjustments for third party payments Schedule 3
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
9
Schedule 3--Adjustments for third party
1
payments
2
3
A New Tax System (Goods and Services Tax) Act 1999
4
1 Paragraph 134-5(1)(b)
5
Repeal the paragraph, substitute:
6
(b) your supply of the thing to the other entity:
7
(i)
was
a
*
taxable supply; or
8
(ii) would have been a taxable supply but for a reason to
9
which subsection (3) applies; and
10
2 Paragraph 134-5(2)(a)
11
Repeal the paragraph, substitute:
12
(a)
either:
13
(i) if your supply to the other entity was a
*
taxable
14
supply--the amount of GST payable on the supply; or
15
(ii) if your supply to the other entity would have been a
16
taxable supply but for a reason to which subsection (3)
17
applies--the amount of GST that would have been
18
payable on the supply had it been a taxable supply;
19
taking into account any other
*
adjustments that arose, or
20
would have arisen, relating to the supply; and
21
3 Paragraph 134-5(2)(b)
22
After "payable", insert ", or would (but for a reason to which
23
subsection (3) applies) have been payable,".
24
4 Subparagraph 134-5(2)(b)(ii)
25
After "adjustments", insert "that arose, or would have arisen,".
26
5 At the end of section 134-5
27
Add:
28
(3) This subsection applies to the following reasons why your supply
29
of the thing to the other entity was not a
*
taxable supply:
30
Schedule 3 Adjustments for third party payments
10 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No.
, 2010
(a) you and the other entity are
*
members of the same
*
GST
1
group;
2
(b) you and the other entity are members of the same
*
GST
3
religious group;
4
(c) you are the
*
joint venture operator for a
*
GST joint venture,
5
and the other entity is a
*
participant in the GST joint venture.
6
(4)
However:
7
(a) paragraph (3)(a) does not apply if you and the payee are
8
*
members of the same
*
GST group when the payment
9
referred to in paragraph (1)(a) is made; and
10
(b) paragraph (3)(b) does not apply if you and the payee are
11
members of the same
*
GST religious group when that
12
payment is made.
13
6 Paragraph 134-10(1)(b)
14
Repeal the paragraph, substitute:
15
(b) your acquisition of the thing from the other entity:
16
(i)
was
a
*
creditable acquisition; or
17
(ii) would have been a creditable acquisition but for a
18
reason to which subsection (3) applies; and
19
7 Paragraph 134-10(2)(a)
20
Repeal the paragraph, substitute:
21
(a)
either:
22
(i) if your acquisition from the other entity was a
23
*
creditable acquisition--the amount of the input tax
24
credit entitlement for the acquisition; or
25
(ii) if your acquisition from the other entity would have
26
been a creditable acquisition but for a reason to which
27
subsection (3) applies--the amount that would have
28
been the amount of the input tax credit entitlement for
29
the acquisition had it been a creditable acquisition;
30
taking into account any other
*
adjustments that arose, or
31
would have arisen, relating to the acquisition; and
32
8 Paragraph 134-10(2)(b)
33
After "entitled", insert ", or would (but for a reason to which
34
subsection (3) applies) have been entitled,".
35
Adjustments for third party payments Schedule 3
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 No. , 2010
11
9 Subparagraph 134-10(2)(b)(ii)
1
After "adjustments", insert "that arose, or would have arisen,".
2
10 At the end of section 134-10
3
Add:
4
(3) This subsection applies to the following reasons why your
5
acquisition of the thing from the other entity was not a
*
creditable
6
acquisition:
7
(a) you and the other entity are
*
members of the same
*
GST
8
group;
9
(b) you and the other entity are members of the same
*
GST
10
religious group;
11
(c) you are the
*
joint venture operator for a
*
GST joint venture,
12
and the other entity is a
*
participant in the GST joint venture.
13
(4)
However:
14
(a) paragraph (3)(a) does not apply if you and the payer are
15
*
members of the same
*
GST group when the payment
16
referred to in paragraph (1)(a) is made; and
17
(b) paragraph (3)(b) does not apply if you and the payer are
18
members of the same
*
GST religious group when that
19
payment is made.
20
11 At the end of Division 134
21
Add:
22
134-30 Application of sections 48-55 and 49-50
23
(1) For the purposes of working out whether you have an adjustment
24
under this Division, disregard sections 48-55 and 49-50.
25
(2) However, this section does not affect the application of
26
sections 48-55 and 49-50 for the purposes of working out the
27
amount of an adjustment under this Division.
28
Note:
Sections 48-55 and 49-50 require GST groups and GST religious
29
groups to be treated as single entities for the purposes of adjustments.
30
12 Application
31
The amendments made by this Schedule apply in relation to payments
32
made on or after 1 July 2010.
33

 

[Index] [Search] [Download] [Related Items] [Help]