House of Representatives

Tax Laws Amendment (2009 GST Administration Measures) Bill 2009

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Time limit on entitlements to input tax credits and fuel tax credits

Bill reference Paragraph number
Items 1 to 6, 8, 13 to 15 and 18 1.66
Item 7, sections 93-1 and 93-5 of the GST Act, item 17, section 47-5 of the Fuel Tax Act 1.13
Item 7, subsection 93-10(1) of the GST Act, item 17, subsection 47-10(1) of the Fuel Tax Act 1.19
Item 7, subsection 93-10(2) of the GST Act, item 17, subsection 47-5(2) of the Fuel Tax Act 1.22
Item 7, subsection 93-10(3) of the GST Act, item 17, subsection 47-5(3) of the Fuel Tax Act 1.27
Item 7, paragraph 93-10(4) of the GST Act, item 14, paragraph 47-5(4) of the Fuel Tax Act 1.32
Item 7, subparagraph 93-10(4) of the GST Act, item 17, paragraph 47-5(4) of the Fuel Tax Act 1.33
Item 7, section 93-15 1.44
Items 9 and 10 1.67
Item 11, section 133-5 1.50
Item 11, subsection 133-5(1) 1.56
Item 11, paragraph 133-5(1)(a) 1.58
Item 11, paragraph 133-5(1)(c) 1.57
Item 11, subsection 133-5(2) 1.59
Item 11, subsection 133-5(3) and item 12 1.60
Item 11, section 133-10 1.62
Item 16, subsection 105-55(2A) 1.34
Item 19 1.63
Item 20 1.64

Schedule 2: Refund collection system

Bill reference Paragraph number
Item 1, paragraph 38-185(3)(f) 2.27
Item 7, subsection 168-5(1A) of the GST Act, item 14, subsection 25-5(1A) of the WET Act 2.17
Item 11, section 168-10 of the GST Act, item 18, section 25-10 of the WET Act 2.19
Subitem 23(1) 2.31
Subitem 23(2), Schedule 6, item 2, subsection 38-185(4) 2.32

Schedule 3: Agency provisions

Bill reference Paragraph number
Items 6 to 10, section 153-50 3.14
Items 11 to 17, section 153-55 3.16
Items 18 to 24, section 153-60 3.15
Items 25 to 28, section 153-65 3.17
Item 29, section 188-24 3.20
Item 30, subsection 382-5(5) of the TAA 1953 3.21

Schedule 4: Gambling supplies to entities outside Australia

Bill reference Paragraph number
Item 1, subsection 126-10(3) 4.13

Schedule 5: Recovering overpaid refunds

Bill reference Paragraph number
Item 2, subsection 35-5(2) 5.6, 5.7, 5.20
Items 3, 5 and 7 5.27
Item 4, section 17-15 5.8, 5.9, 5.23
Item 6, subsection 61-5(3) 5.10, 5.11, 5.26

Schedule 6: Interaction of associate provisions

Bill reference Paragraph number
Item 1, item 2A in the table after subsection 38-185(1) 6.29
Item 2 6.31
Item 2, subsection 38-185(4), Schedule 2, item 3, paragraph 38-185(4)(f) 2.30
Item 3, subsections 72-20(1) and (2) 6.24
Item 3, section 72-25 6.22
Item 4 6.32


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