Source: https://www.legislation.gov.au/Details/C2010A00074
Timestamp: 2019-05-19 12:29:24
Document Index: 417475413

Matched Legal Cases: ['art 1', 'art 2', 'art 1', 'art 2', 'art 5', 'art 5', 'art 5']

Details: C2010A00074
- C2010A00074
Act No. 74 of 2010 as made
An Act to amend legislation relating to indirect tax, and for related purposes
Originating Bill: Tax Laws Amendment (2010 GST Administration Measures No. 2) Bill 2010
C2010A00074
No. 74, 2010
Schedule 1—GST groups and GST joint ventures 3
Part 1—Forming, changing and dissolving GST groups and GST joint ventures 3
Part 2—Indirect tax sharing agreements 30
Schedule 2—Rulings 37
Excise Act 1901 38
Schedule 3—Tax invoices 47
A New Tax System (Goods and Services Tax) Act 1999 47
This Act may be cited as the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010.
Schedule 1—GST groups and GST joint ventures
Part 1—Forming, changing and dissolving GST groups and GST joint ventures
1 Section 48‑1
Omit “be approved as”, substitute “form”.
2 Subdivision 48‑A (heading)
3 Section 48‑5
48‑5 Formation of GST groups
(1) Two or more entities may form a *GST group if:
(2) If 2 or more entities would *satisfy the membership requirements for the *GST group, the group need not include all those entities.
(3) The formation of the *GST group takes effect from the start of the day specified in the notice under paragraph (1)(c) (whether that day is before, on or after the day on which the entities decided to form the group).
(4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *representative member of the group is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the formation of the *GST group takes effect from the start of:
(a) the day specified in the notice, if that day is approved by the Commissioner under section 48‑71; and
(b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section.
48‑7 Membership of GST groups
(1) A member of a *GST group is an entity that:
(a) formed the group under section 48‑5, or was added to the group under section 48‑70; and
(2) However, the entity is not a member of the *GST group if the entity has, since the last time the entity became such a member:
(a) left, or been removed from, the group under section 48‑70; or
(3) The *representative member of a *GST group must notify the Commissioner, in the *approved form, if a *member of the group no longer *satisfies the membership requirements for the GST group.
(4) The notice must be given within 21 days after the *member no longer *satisfies the membership requirements for the *GST group.
4 After subsection 48‑10(2)
(2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27‑30 if the tax period:
(a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and
(b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27‑30).
5 Subdivision 48‑B (heading)
Subdivision 48‑B—Consequences of GST groups
6 Subsection 48‑40(1)
Omit “payable on any *taxable supply or *taxable importation that a *member of a *GST group makes”, substitute “that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group”.
7 Paragraph 48‑40(1)(b)
Omit “the member” (wherever occurring), substitute “the entity”.
8 After subsection 48‑40(1)
(1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group:
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).
9 Subsection 48‑45(1)
Omit “a *member of a *GST group makes a *creditable acquisition or *creditable importation”, substitute “an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group”.
10 Paragraph 48‑45(1)(b)
11 Subsection 48‑45(2)
Omit “a *member of a *GST group”, substitute “an entity”.
12 Subsection 48‑50(1)
Omit “that a *member of a *GST group has”, substitute “that an entity has and that is attributable to a tax period during which the entity is a *member of a *GST group”.
13 Paragraph 48‑50(1)(a)
Omit “that member” (wherever occurring), substitute “the entity”.
14 After section 48‑50
48‑51 Consequences of being a member of a GST group for part of a tax period
(1) If you are a *member of a *GST group only for one or more parts of a tax period:
(a) section 48‑40 does not apply to the GST payable on a *taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(b) section 48‑40 does not apply to the GST payable on a *taxable importation that you make during a period to which subsection (2) applies; and
(c) section 48‑45 does not apply to the input tax credit for a *creditable acquisition or *creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(d) section 48‑50 does not apply to an *adjustment that you have that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you.
(2) This section applies to any period, during the tax period, during which you were not a *member of that *GST group or any other GST group.
48‑52 Consequences for a representative member of membership change during a tax period
(1) If an entity is a *member of a *GST group, of which you are the *representative member, only for one or more parts of a tax period:
(a) section 48‑40 only applies to the GST payable on a *taxable supply that the entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and
(b) section 48‑40 only applies to the GST payable on a *taxable importation that the entity makes during a period to which subsection (2) applies; and
(c) section 48‑45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that the entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and
(d) section 48‑50 only applies to an *adjustment that the entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity.
(2) This section applies to any period, during the tax period, during which the entity was a *member of the *GST group of which you are the *representative member.
(3) However, if you are the *representative member of the *GST group only for one or more parts of the tax period, this section has effect subject to section 48‑53.
(4) If an entity is a *member of different *GST groups during the same tax period, subsections (1) and (2) apply separately in relation to each of those groups.
48‑53 Consequences of changing a representative member during a tax period
(1) If you are the *representative member of a *GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member:
(a) section 48‑40 only applies to the GST payable on a *taxable supply that an entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(b) section 48‑40 only applies to the GST payable on a *taxable importation that an entity makes during a period to which subsection (2) applies; and
(c) section 48‑45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that an entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(d) section 48‑50 only applies to an *adjustment that an entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you.
(2) This section applies to any period, during the tax period, during which you were the *representative member of the *GST group.
15 At the end of subsection 48‑60(1)
Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48‑51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member.
16 Section 48‑70
48‑70 Changing the membership etc. of GST groups
(1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group:
(e) if a member of the group is an *incapacitated entity—the entity’s *representative may remove the entity from the group; or
(2) The action is to be taken by notice given to the Commissioner, in the *approved form, by:
(a) if paragraph (1)(a), (d) or (f) applies—the *representative member; or
(b) if paragraph (1)(b) or (c) applies—the new representative member of the group; or
(c) if paragraph (1)(e) applies—the *representative of the *incapacitated entity.
(3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner).
(4) However, if the notice was given to the Commissioner after the day by which the *representative member of the group, or the entity nominated to be the new representative member of the group, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of:
(5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the *member of the group became an *incapacitated entity.
(6) A *GST group is taken to be dissolved if:
(7) A notice that another *member of the *GST group has become the *representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member.
48‑71 Approval of early day of effect of forming, changing etc. GST groups
(1) If an entity that gives a notice to the Commissioner under paragraph 48‑5(1)(c) or subsection 48‑70(2) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must:
(a) approve, for the purposes of subsection 48‑5(4) or 48‑70(4), the day specified in the notice; or
Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate.
Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section.
17 Section 48‑72
18 Subsection 48‑73(1) (note 2)
Note 2: If the representative member does not make an election under this section when a member of the group becomes an incapacitated entity, the member’s membership of the group may cease if, because of section 27‑39, the tax periods applying to it are not the same as those applying to the other members of the group.
19 After subsection 48‑73(1)
(1A) If an entity ceases to be the *representative member of a *GST group as a result of becoming an *incapacitated entity, the entity may make an election under subsection (1), in relation to becoming an incapacitated entity, as if the entity were still the representative member of the group.
(1B) A notice under subsection (1) must be given to the Commissioner within 21 days after the *member becomes an *incapacitated entity.
20 Sections 48‑75 to 48‑90
48‑75 Effect of representative member becoming an incapacitated entity
(a) the *representative member of a *GST group becomes an *incapacitated entity; and
(2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48‑73(1) relating to the representative member.
21 Section 51‑1
Omit “have it approved as”, substitute “form”.
22 Subdivision 51‑A (heading)
23 Section 51‑5 (heading)
51‑5 Formation of GST joint ventures
24 Subsection 51‑5(1)
Omit “The Commissioner must approve 2 or more entities as”, substitute “Two or more entities may become”.
25 Paragraph 51‑5(1)(c)
26 Paragraph 51‑5(1)(e)
(eb) the nominated joint venture operator notifies the Commissioner, in the *approved form, of the formation of the joint venture as a GST joint venture; and
27 Subsection 51‑5(1)
Omit “A joint venture that is so approved”, substitute “Such a joint venture”.
28 Subsection 51‑5(2) (including the note)
(2) Not all of the entities that are engaged in, or intend to engage in, the joint venture need to become *participants in the *GST joint venture.
(3) The *formation of the *GST joint venture takes effect from the start of the day specified in the notice under paragraph (1)(eb) (whether that day is before, on or after the day on which the entities decided to form the joint venture).
(4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *joint venture operator of the *GST joint venture is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the *formation of the GST joint venture takes effect from the start of:
(a) the day specified in the notice, if that day is approved by the Commissioner under section 51‑75; and
29 After section 51‑5
51‑7 Participants in GST joint ventures
(1) A participant in a *GST joint venture is an entity that:
(a) became a participant in the joint venture under section 51‑5 or was added to the joint venture under section 51‑70; and
(2) However, the entity is not a participant in the *GST joint venture if the entity has, since the last time the entity became such a participant:
(a) left, or been removed from, the joint venture under section 51‑70; or
(3) The *joint venture operator of a *GST joint venture must notify the Commissioner, in the *approved form, if a *participant in the joint venture no longer *satisfies the participation requirements for the GST joint venture.
(4) The notice must be given within 21 days after the *participant no longer *satisfies the participation requirements for the *GST joint venture.
30 Subdivision 51‑B (heading)
Subdivision 51‑B—Consequences of GST joint ventures
31 Subdivision 51‑C
Subdivision 51‑C—Administrative matters
51‑70 Changing the participants etc. of GST joint ventures
(1) The following actions may be taken in relation to a *GST joint venture:
(i) if the joint venture operator is a *participant in the joint venture—leave the joint venture; or
(c) another entity, nominated by the participants in the joint venture, that satisfies the requirements of paragraphs 51‑10(c) and (f) may become the joint venture operator;
(3) However, if the notice was given to the Commissioner after the day by which the *joint venture operator of the joint venture, or the entity nominated to be the new joint venture operator of the joint venture, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of:
(4) A *GST joint venture is taken to be dissolved if:
(5) A notice that another entity has become the *joint venture operator of the *GST joint venture must be given to the Commissioner within 21 days after the other entity became the joint venture operator.
51‑75 Approval of early day of effect of forming, changing etc. GST joint ventures
(1) If an entity that gives a notice to the Commissioner under paragraph 51‑5(1)(eb) or subsection 51‑70(1) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must:
(a) approve, for the purposes of subsection 51‑5(4) or 51‑70(3), the day specified in the notice; or
32 Subsection 58‑10(6)
Omit “48‑40(1)”, substitute “48‑40(1) and (1A)”.
33 Paragraph 151‑25(1)(c)
Omit “registered; or”, substitute “registered.”.
34 Paragraph 151‑25(1)(d)
35 Sections 151‑65 and 151‑70
formation, in relation to a *GST joint venture, means 2 or more entities becoming *participants in the joint venture as mentioned in subsection 51‑7(1).
37 Section 195‑1 (definition of joint venture operator)
joint venture operator, of a *GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph 51‑5(1)(ea) or 51‑70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51‑10(c) and (f).
38 Section 195‑1 (paragraph (a) of the definition of member)
(a) in relation to a *GST group—has the meaning given by section 48‑7; or
39 Section 195‑1 (definition of participant)
participant, in relation to a *GST joint venture, has the meaning given by section 51‑7.
40 Section 195‑1 (definition of representative member)
representative member, of a *GST group, is the *member of the group last nominated as mentioned in paragraph 48‑5(1)(d) or 48‑70(1)(c).
41 Subsection 110‑50(2) in Schedule 1 (table items 23 to 28)
approving another day of effect
paragraph 48‑71(1)(b)
revoking an approval of a day of effect
subsection 48‑71(2)
42 Subsection 110‑50(2) in Schedule 1 (table items 35 to 41)
paragraph 51‑75(1)(b)
(1) Subject to subitems (5) to (8), on the commencement of this item:
(i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and
(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48‑85 of the A New Tax System (Goods and Services Tax) Act 1999:
(a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and
(d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and
(b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day:
(i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as so amended; and
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(d) the Commissioner has been notified, in accordance with section 48‑70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 48‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day, the group is taken to continue in existence as if:
(i) the Commissioner has been notified, in accordance with section 48‑70 of that Act as so amended, that the corresponding action referred to in paragraph 48‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
then, on the date of effect specified in the application, the group is taken to be dissolved as if the Commissioner has been notified, in accordance with section 48‑70 of that Act as amended by this Act, that the action referred to in paragraph 48‑70(1)(d) of that Act as so amended has been taken.
(b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day, the group is taken to be dissolved as if:
(i) the Commissioner has been notified, in accordance with section 48‑70 of that Act as amended by this Act, that the action referred to in paragraph 48‑70(1)(d) of that Act as so amended has been taken; and
(i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 51‑5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and
(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST joint venture but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 51‑85 of the A New Tax System (Goods and Services Tax) Act 1999:
(a) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51‑5 of that Act as amended by this Act; and
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 51‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and
(d) the joint venture is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51‑5 of that Act as amended by this Act; and
(b) the application contained a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 51‑75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST joint venture took effect; and
(i) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51‑5 of that Act as so amended; and
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(iii) approve another entity that satisfies the requirements of paragraphs 51‑10(c) and (f) of that Act as the joint venture operator of the joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(d) the Commissioner has been notified, in accordance with section 51‑70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 51‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(b) the application contained a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 51‑75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day, the joint venture is taken to continue in existence as if:
(i) the Commissioner has been notified, in accordance with section 51‑70 of that Act as so amended, that the corresponding action referred to in paragraph 51‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51‑75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the joint venture as a GST joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
then, on the date of effect specified in the application, the GST joint venture is taken to be dissolved as if the Commissioner has been notified, in accordance with section 51‑70 of that Act as amended by this Act, that the action referred to in paragraph 51‑70(1)(d) of that Act as so amended has been taken.
(b) the application contained a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(d) an application is taken to have been made to the Commissioner, under section 51‑75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day, the joint venture is taken to be dissolved as if:
(i) the Commissioner has been notified, in accordance with section 51‑70 of that Act as amended by this Act, that the action referred to in paragraph 51‑70(1)(d) of that Act as so amended has been taken; and
The amendments made by this Part apply to tax periods starting on or after 1 July 2010.
Part 2—Indirect tax sharing agreements
46 Section 9‑39 (table item 5B)
47 Section 9‑39 (after table item 12)
Tax‑related transactions
48 Section 37‑1 (table item 17A)
49 Section 37‑1 (after table item 35)
50 Subsection 48‑40(1) (note)
Omit “is” (first occurring), substitute “may be”.
51 Subsection 51‑30(1) (note)
52 Division 110 (heading)
Division 110—Tax‑related transactions
53 Section 110‑1
After “income tax”, insert “and other taxes”.
54 After section 110‑1
Subdivision 110‑A—Income tax‑related transactions
55 At the end of Division 110
Subdivision 110‑B—Other tax‑related transactions
110‑60 Indirect tax sharing agreements—entering into agreement etc.
(b) the agreement:
(i) satisfies the requirements of subsections 444‑90(1A) to (1E) in Schedule 1 to the Taxation Administration Act 1953 in relation to an indirect tax amount referred to in subsection 444‑90(1) in that Schedule; or
(ii) satisfies the requirements of subsections 444‑80(1A) to (1E) in Schedule 1 to the Taxation Administration Act 1953 in relation to an indirect tax amount referred to in subsection 444‑80(1) in that Schedule.
(2) The supply is not a *taxable supply to the extent that it relates to the fact that the agreement satisfies those requirements.
(3) This section has effect despite section 9‑5 (which is about what are taxable supplies).
110‑65 Indirect tax sharing agreements—leaving GST group or GST joint venture clear of liability
(1) A supply made to a contributing member (within the meaning of subsection 444‑90(1A) in Schedule 1 to the Taxation Administration Act 1953) of a *GST group is not a *taxable supply if:
(a) the supply is a release from an obligation relating to a contribution amount (within the meaning of that subsection) relating to liabilities of the *representative member of the group that are referred to in that subsection; and
(b) the contributing member leaves the group in circumstances in which subsection 444‑90(1B) in that Schedule applies to the contributing member.
(2) A supply made to a contributing participant (within the meaning of subsection 444‑80(1A) in Schedule 1 to the Taxation Administration Act 1953) of a *GST joint venture is not a *taxable supply if:
(a) the supply is a release from an obligation relating to a contribution amount (within the meaning of that subsection) relating to liabilities of the *joint venture operator of the joint venture that are referred to in that subsection; and
(b) the contributing participant leaves the joint venture in circumstances in which subsection 444‑80(1B) in that Schedule applies to the contributing participant.
56 Before subsection 444‑80(1) in Schedule 1
57 Subsection 444‑80(1) in Schedule 1
After “any amount”, insert “(an indirect tax amount)”.
58 After subsection 444‑80(1) in Schedule 1
(a) before the *joint venture operator for the joint venture is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between:
(i) the joint venture operator; and
(ii) one or more *participants in the joint venture (the contributing participant) (other than the joint venture operator); and
(b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing participant in relation to that tax period; and
(c) the contribution amounts for each of the contributing participants under the indirect tax sharing agreement represent a reasonable allocation among:
(ii) the contributing participants;
of the total amount payable, under *indirect tax laws, for which the participants in the joint venture would be jointly or severally liable under subsection (1) in relation to that tax period;
(d) if the contributing participant leaves the joint venture before the joint venture operator for the joint venture is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies—the contributing participant is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or
(e) otherwise—the contributing participant’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount.
(1B) This subsection applies if:
(a) leaving the joint venture was not part of an arrangement, a purpose of which was to prejudice the recovery by the Commissioner of the indirect tax amount; and
(b) before the day on which the *joint venture operator is required to give to the Commissioner a *GST return for that tax period, the contributing participant pays to the joint venture operator:
(ii) if the contribution amount cannot be determined at the time of the payment—an amount that is a reasonable estimate of the contribution amount.
(1C) Subsection (1A) does not apply if:
(1D) Subsection (1A) does not apply if:
(a) the Commissioner gives the *joint venture operator of the joint venture written notice under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and
(b) the notice requires the joint venture operator to give the Commissioner a copy of the agreement in the *approved form within 14 days after the notice is given; and
(1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements:
(a) that were entered into by the *joint venture operator; and
Criminal liability of participants in GST joint ventures
59 Before subsection 444‑90(1) in Schedule 1
60 Subsection 444‑90(1) in Schedule 1
61 After subsection 444‑90(1) in Schedule 1
(a) before the *representative member of the group is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between:
(ii) one or more other *members of the group (the contributing member); and
(b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing member in relation to that tax period; and
(d) if the contributing member leaves the group before the representative member of the group is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies—the contributing member is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or
(e) otherwise—the contributing member’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount.
62 Before subsection 444‑90(4) in Schedule 1
Criminal liability of members of GST groups
Schedule 2—Rulings
1 Section 2‑30
Omit “and 4‑15”, substitute “, 4‑15 and 5‑5”.
2 At the end of section 9‑99
Note: There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357‑60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5‑5 in that Schedule).
3 At the end of section 11‑25
Note: The basic rule for working out the GST payable on the supply is in Subdivision 9‑C. However, the GST payable may be affected by other provisions in:
(a) this Act (for a list of provisions, see section 9‑99); and
(b) other GST laws (for example, see subsection 357‑60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5‑5 in that Schedule)).
4 At the end of section 13‑99
Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357‑60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5‑5 in that Schedule).
5 At the end of section 15‑20
Note: The basic rule for working out the GST payable on the importation is in section 13‑20. However, the GST payable may be affected by other provisions in:
(a) this Act (for a list of provisions, see section 13‑99); and
6 At the end of Part XII
155 Limited dispute rights because of objection against private ruling
(1) This section applies if there has been a taxation objection under Part IVC of the Taxation Administration Act 1953 against a private ruling (within the meaning of the Income Tax Assessment Act 1997) that relates to:
(2) The right of the owner to commence an action mentioned in subsection 154(2) of this Act in relation to the goods is limited to a right to bring an action on the grounds that neither were, nor could have been, grounds for the taxation objection against the ruling.
excise duty has the meaning given by the *GST Act.
excise law means:
(a) the Excise Act 1901; and
(b) any Act that imposes *excise duty; and
indirect tax or excise ruling means a *public ruling or a *private ruling, to the extent that the ruling relates to:
10 Subsection 995‑1(1) (definition of indirect tax ruling)
11 Subsection 995‑1(1) (definition of private indirect tax ruling)
12 Subsection 995‑1(1) (definition of public indirect tax ruling)
13 Subsection 2(1)
excise law has the meaning given by the Income Tax Assessment Act 1997.
fuel tax law has the meaning given by the Fuel Tax Act 2006.
indirect tax law has the meaning given by the Income Tax Assessment Act 1997.
16 Subsection 2(1)
private indirect tax ruling means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).
private ruling has the meaning given by section 359‑5 in Schedule 1.
19 Section 14ZVA
Omit “against an assessment”, substitute “under this Part against an assessment, or against a decision made under an indirect tax law or an excise law,”.
20 After subsection 14ZW(1AAA)
(1AAB) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last:
21 Subsection 14ZW(1A)
After “private ruling”, insert “(other than a private indirect tax ruling, or a ruling that relates to an excise law)”.
22 Section 105‑1 in Schedule 1
23 Section 105‑60 in Schedule 1
24 After paragraph 357‑55(fa) in Schedule 1
25 Paragraph 357‑55(g) in Schedule 1
After “taxes”, insert “, levies and duties”.
26 At the end of section 357‑55 in Schedule 1
; (j) a *net amount, or the administration, collection or payment of a net amount;
27 Subsection 357‑60(1) in Schedule 1
Omit “A ruling binds”, substitute “Subject to subsection (5), a ruling binds”.
28 Subsection 357‑60(1) in Schedule 1 (after example 2)
Example 3: Cathie obtains a private ruling that a type of supply she makes is GST‑free. She relies on the ruling by:
(b) lodging her GST return on the basis that the supplies are GST‑free.
The Commissioner must administer the GST law in relation to Cathie on the basis that the supplies to which the ruling relates are GST‑free. This does not apply if Cathie stops relying on the ruling, such as by issuing tax invoices that show GST payable on the supplies: see paragraph (1)(b).
29 At the end of section 357‑60 in Schedule 1
(3) The *GST payable on a *supply or importation is the amount worked out in accordance with a ruling (if any) that:
Note: The ruling will stop affecting the GST payable if the supplier or importer stops relying on the ruling: see paragraph (1)(b).
(4) Subsection (3) does not apply for the purposes of an objection to the ruling under section 359‑60.
(5) An *indirect tax or excise ruling (except to the extent that the ruling relates to an *excise law) binds the Commissioner in relation to:
(6) Subsection (5) applies if:
30 Subsection 357‑75(1) in Schedule 1
After “inconsistency”, insert “, and do not apply to *indirect tax or excise rulings”.
31 Subsection 357‑75(1) in Schedule 1 (at the end of the table heading)
Add “(other than indirect tax or excise rulings)”.
32 After subsection 357‑75(1) in Schedule 1
33 Subsection 357‑75(2) in Schedule 1
Omit “the table”, substitute “this section”.
34 Subsections 358‑10(2) and 358‑20(3) in Schedule 1
After “*public ruling”, insert “, other than an *indirect tax or excise ruling,”.
35 Subsection 359‑25(4) in Schedule 1
After “*private ruling”, insert “, other than an *indirect tax or excise ruling,”.
36 At the end of subsection 359‑25(4) in Schedule 1
Note: A private ruling that:
continues to apply until it is overridden by a later indirect tax or excise ruling: see subsection 357‑75(1B).
37 Paragraph 359‑30(a) in Schedule 1
Before “the beneficiaries”, insert “if the ruling is not an *indirect tax or excise ruling—”.
38 Paragraph 359‑30(b) in Schedule 1
Before “another trustee”, insert “in any case—”.
39 Paragraph 359‑55(1)(b) in Schedule 1
Before “when”, insert “if the ruling is not an *indirect tax or excise ruling—”.
40 Subsection 359‑55(1) in Schedule 1 (note)
Omit “public”.
41 Subsection 359‑55(3) in Schedule 1
Omit “in the circumstances mentioned in paragraph (1)(b)”.
42 At the end of section 359‑55 in Schedule 1
43 At the end of subsection 359‑60(3) in Schedule 1
; or (c) all of the following subparagraphs apply:
44 Before subsection 360‑5(1) in Schedule 1
45 After subsection 360‑5(2) in Schedule 1
(2A) You or your *legal personal representative must not apply for advice under this section in relation to:
indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before the commencement of this item.
private indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before the commencement of this item.
(2) A private indirect tax ruling that is in force just before the commencement of this item has effect, from that commencement, as if it had been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended by this Schedule.
(3) An indirect tax ruling that:
(4) An application for a private indirect tax ruling is taken to have been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended by this Schedule, if:
(a) you made the application before the commencement of this item; and
(b) just before the commencement of this item:
Schedule 3—Tax invoices
1 Subsection 29‑70(1)
(i) the supplier’s identity and the supplier’s *ABN;
(ii) if the total *price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify, or if the document was issued by the recipient—the recipient’s identity or the recipient’s ABN;
(vii) if the document was issued by the recipient and GST is payable in relation to any supply—that the GST is payable by the supplier;
Note: If the recipient is a member of a GST group, section 48‑57 may relax the requirements relating to the recipient’s identity or the recipient’s ABN.
(1A) A document issued by an entity to another entity may be treated by the other entity as a *tax invoice for the purposes of this Act if:
Note: The requirements for a tax invoices are primarily contained in subsection (1), but can be affected by sections 48‑57 and 54‑50.
(1B) However, the Commissioner may treat as a *tax invoice a particular document that would not, apart from this subsection, be a tax invoice.
Note: A request to the Commissioner, to which the Commissioner agrees, to treat a document as a tax invoice is taken to be a notification of your entitlement to the relevant input tax credit: see subsection 105‑55(2A) in Schedule 1 to the Taxation Administration Act 1953.
2 Section 29‑99 (after table item 3)
3 After section 48‑55
48‑57 Tax invoices that are required to identify recipients
(1) A document issued for a supply is taken to be a tax invoice if:
(c) the *representative member of a *GST group is entitled under section 48‑45 to an input tax credit for the *creditable acquisition relating to the supply; and
(iii) another entity that is or was a *member of the GST group, if the representative member would still have been entitled under section 48‑45 to that input tax credit if that other entity had been the recipient of the supply.
Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.
(2) However, any obligation that the supplier of a *taxable supply has under subsection 29‑70(2) is an obligation to give to the *recipient of the supply a document that would be a *tax invoice for the supply even if subsection (1) of this section had not been enacted.
Note: This subsection ensures that a recipient’s entitlement to a tax invoice, including (if subparagraph 29‑70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient’s identity or the recipient’s ABN to be clearly ascertained, is unaffected by this section.
(3) This section has effect despite section 29‑70 (which is about tax invoices).
4 Section 195‑1 (definition of tax invoice)
tax invoice has the meaning given by subsections 29‑70(1) and 48‑57(1), and includes a document that the Commissioner treats as a tax invoice under subsection 29‑70(1B). However, it does not include a document that does not comply with the requirements of section 54‑50 (if applicable).