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

Chapter 3 - The exemptions

Part 3-1 - Supplies that are not taxable supplies

Division 38 - GST-free supplies

Commissioner ' s Remedial Power

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) :

(a) has a current certificate of medical eligibility issued by a medical practitioner certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport, and

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.

Subdivision 38-T - Inbound intangible consumer supplies

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History

Subdiv 38-T inserted by No 52 of 2016, s 3 and Sch 1 item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. No 52 of 2016, s 3 and Sch 1 item 39 contains the following provision:

39 Progressive or periodic supplies
(1)
If:

(a) a supply is made under an agreement, or an enactment, that provides (expressly or impliedly) that the thing supplied is to be supplied:

(i) for a period; or

(ii) progressively over a period; and

(b) that period begins before 1 July 2017 and ends on or after 1 July 2017;
then, for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act and for the purposes of item 38 of this Schedule:

(c) the supply is taken to be made continuously and uniformly throughout that period; and

(d) to the extent that the supply is taken to be made on or after 1 July 2017:

(i) any consideration for the supply received before the first tax period to start on or after that day is taken to be received in that tax period; and

(ii) an invoice relating to the supply issued before the first tax period to start on or after that day is taken to have been issued in that tax period.

(2)
However, this item does not apply to:

(a) a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or

(b) a supply to the extent that it would be a taxable supply if the amendments made by this Schedule had not been made.
(3)
If this item has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates.
(4)
In this item:
warranty
has the same meaning as in section 12 of the A New Tax System (Goods and Services Tax Transition) Act 1999 .

38-610 Inbound intangible consumer supplies

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(1)
An *inbound intangible consumer supply is GST-free if:

(a) it is made by a *non-resident; and

(b) it is covered by a determination under subsection (2).

(2)
The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST-free.

(3)
However, the Minister must not make the determination unless:

(a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia ' s international obligations; and

(b) the Minister is satisfied that similar supplies made by *Australian residents would be GST-free.

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