A New Tax System (Goods and Services Tax) Act 1999
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 (F2020L01079) modifies the operation of s 38-510(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 38-510(1) .
The operation of the relevant provision is modified as follows:
For the purposes of s 370-5 in Sch 1 to the Taxation Administration Act 1953 , s 38-510(1) of the GST Act operates as if the following paragraph is substituted for paragraph 38-510(1)(a) :
This modification applies in respect of a supply of a car or car parts to an individual made on or after 9 December 2020.
This modification does not affect the GST-free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
If:
(a) a supply is a supply of a service to an insurer; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is:
(i) wholly or partly * GST-free under this Subdivision; and
(ii) for settling one or more claims under an * insurance policy of which the insurer is an insurer;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Note:
For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78-118 ).
Compulsory third party scheme operators (2)If:
(a) a supply is a supply of a service to an * operator of a * compulsory third party scheme ; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is:
(i) wholly or partly * GST-free under this Subdivision; and
(ii) made under the compulsory third party scheme;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Government agencies (3)If:
(a) a supply is a supply of a service to an * Australian government agency ; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is wholly or partly * GST-free under this Subdivision;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Parties may agree for supply not to be GST-free (4)However, a supply is not GST-free (to any extent) under this section if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.
Act No 75 of 2012, s 3 and Sch 1 item 9 contained the following application provision:
9 Application of amendments
…
(2)
Subsection 38-60(4) of the
A New Tax System (Goods and Services Tax) Act 1999
applies in relation to agreements made before, on or after 1 July 2012.
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