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.
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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