Source: https://www.legislation.gov.au/Details/C2010A00020
Timestamp: 2019-05-19 13:10:38
Document Index: 672903732

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3', 'art 3']

Details: C2010A00020
- C2010A00020
Act No. 20 of 2010 as made
Originating Bill: Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
C2010A00020
Schedule 1—Time limit on entitlements to input tax credits and fuel tax credits 4
Part 1—Amendments relating to input tax credits 4
Part 2—Amendments relating to fuel tax credits 11
Fuel Tax Act 2006 11
Part 3—Application of amendments 14
Schedule 2—Refund collection system 15
A New Tax System (Wine Equalisation Tax) Act 1999 18
Schedule 3—Agency provisions 21
Schedule 4—Gambling activities by entities outside Australia 25
Schedule 5—Recovering overpaid refunds 26
A New Tax System (Luxury Car Tax) Act 1999 26
Fuel Tax Act 2006 27
Schedule 6—Interaction of associate provisions 29
This Act may be cited as the Tax Laws Amendment (2009 GST Administration Measures) Act 2010.
4. Schedule 2, items 3 and 4
(b) the start of 1 July 2010.
5. Schedule 2, items 5 to 23
6. Schedules 3 to 6
Schedule 1—Time limit on entitlements to input tax credits and fuel tax credits
Part 1—Amendments relating to input tax credits
1 Section 11‑99 (at the end of the table)
Time limit on entitlements to input tax credits
2 Section 17‑99 (after table item 9B)
Providing additional consideration under gross‑up clauses
3 Paragraphs 19‑70(2)(a) and 19‑75(c)
Omit “or 129”, substitute “, 129 or 133”.
4 Section 19‑99 (after table item 2)
5 Section 37‑1 (after table item 23)
6 Section 37‑1 (before table item 36)
7 After Division 90
Division 93—Time limit on entitlements to input tax credits
Your entitlements to input tax credits for creditable acquisitions cease unless you include them in your net amounts within 4 years.
However, this time limit might not apply to any such entitlements relating to amounts that the Commissioner has notified to you, that arise as a result of fraud or evasion, or that you have notified to the Commissioner.
Note: These amounts are dealt with in sections 105‑50 and 105‑55 in Schedule 1 to the Taxation Administration Act 1953.
(a) the tax period to which the input tax credit would be attributable under subsection 29‑10(1) or (2); or
(2) This section has effect despite section 11‑20 (which is about who is entitled to input tax credits for creditable acquisitions).
93‑10 Exceptions to time limit on entitlements to input tax credits
(1) You do not cease under section 93‑5 to be entitled to an input tax credit to the extent that:
(ii) a refund, other payment or credit in relation to which paragraph 105‑55(1)(b) in Schedule 1 to that Act applies; and
(b) the Commissioner gave to you the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29‑10(1) or (2) of this Act.
Note 2: Section 93‑15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93‑5 of this Act will apply.
(2) You do not cease under section 93‑5 to be entitled to an input tax credit to the extent that the input tax credit arises out of circumstances that also gave rise to:
(3) You do not cease under section 93‑5 to be entitled to an input tax credit to the extent that:
(a) the input tax credit arises out of circumstances that also gave rise to the whole or a part of a refund, other payment or credit in relation to which paragraph 105‑55(1)(a) in Schedule 1 to the Taxation Administration Act 1953 applies; and
(b) you gave to the Commissioner the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29‑10(1) or (2) of this Act.
93‑15 GST ceasing to be payable on the related supply
Section 93‑10 does not apply if:
8 Section 129‑80 (heading)
129‑80 Effect of adjustment under Division 19, 21 or 133
9 Section 129‑80
Omit “Division 19 or 21”, substitute “Division 19, 21 or 133”.
10 Subsection 132‑5(2) (paragraph (c) of the definition of adjusted input tax credit)
Omit “Division 129”, substitute “Division 129 or 133”.
11 After Division 132
Division 133—Providing additional consideration under gross‑up clauses
133‑1 What this Division is about
You may have a decreasing adjustment for an acquisition that you made if, to take account of a GST liability that the supplier is subsequently found to have, you provide additional consideration at a time when you can no longer claim an input tax credit.
133‑5 Decreasing adjustments for additional consideration provided under gross‑up clauses
(i) in a case where subparagraph (a)(i) applies—the supply was later found to be a taxable supply, or to be partly a taxable supply; or
(ii) in a case where subparagraph (a)(ii) applies—the supply was later found to be a taxable supply to a greater extent; and
(2) The amount of the *decreasing adjustment is the difference between:
(ii) in a case where you have not held a *tax invoice for the acquisition—you held such an invoice; and
(iii) subsection 29‑10(4) did not apply in relation to the acquisition; and
(3) To avoid doubt, additional consideration for an acquisition includes a part of the *consideration for the acquisition that:
133‑10 Availability of adjustments under Division 19 for acquisitions
(a) you have a *decreasing adjustment under this Division for an acquisition; and
(b) the circumstances that gave rise to the adjustment also constitute an *adjustment event;
you do not have a decreasing adjustment under section 19‑70 for the acquisition in relation to those circumstances.
(2) This section has effect despite section 19‑70 (which is about adjustments for acquisitions arising because of adjustment events).
additional consideration includes the meaning given by subsection 133‑5(3).
13 Section 195‑1 (after table item 6 of the definition of decreasing adjustment)
Section 133‑5
*Decreasing adjustments for *additional consideration provided under gross‑up clauses
tax invoice has the meaning given by section 195‑1 of the *GST Act.
15 At the end of subsection 105‑55(1) in Schedule 1
Note: Division 93 of the GST Act puts a time limit on your entitlement to an input tax credit. Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
16 After subsection 105‑55(2) in Schedule 1
(2A) A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if:
(a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and
(b) the Commissioner agrees to the request (whether or not within that period).
Part 2—Amendments relating to fuel tax credits
17 At the end of Part 3‑3
Your entitlements to fuel tax credits cease unless you include them in your net fuel amounts within 4 years.
(a) the *tax period or *fuel tax return period to which the fuel tax credit would be attributable under subsection 65‑5(1), (2) or (3); or
(b) any other tax period, or fuel tax return period, for which you give to the Commissioner a return under section 61‑15 during the period of 4 years after the day on which you were required to give to the Commissioner such a return for the tax period or fuel tax return period referred to in paragraph (a).
(b) the Commissioner gave to you the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 65‑5(1), (2) or (3) of this Act.
Note: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105‑55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
Note: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts.
(b) you gave to the Commissioner the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 65‑5(1), (2) or (3) of this Act.
Note: Section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which you can claim amounts relating to indirect tax.
18 At the end of subsection 105‑55(3) in Schedule 1
Note: Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
19 Application of amendments relating to input tax credits
The amendments made by Part 1 of this Schedule apply, and are taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
(b) assessments made by the Commissioner under Subdivision 105‑A in Schedule 1 to the Taxation Administration Act 1953 after that time; or
20 Application of amendments relating to fuel tax credits
The amendments made by Part 2 of this Schedule apply, and are taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
Schedule 2—Refund collection system
1 After paragraph 38‑185(3)(e)
; and (f) if that entity is covered by paragraph 168‑5(1A)(c)—the supplier has a declaration by that entity stating that:
(i) a payment has not been sought under section 168‑5 for the supply; and
(ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999)—a payment has not been sought under section 25‑5 of that Act for the supply.
2 At the end of subsection 38‑185(3)
Note: The entity will be covered by paragraph 168‑5(1A)(c) if the entity is an individual who resides in an external Territory.
3 After paragraph 38‑185(4)(e)
; and (f) if the associate is covered by paragraph 168‑5(1A)(c)—the supplier has a declaration by the associate stating that:
4 At the end of subsection 38‑185(4)
Note: The associate will be covered by paragraph 168‑5(1A)(c) if the associate is an individual who resides in an external Territory.
5 Section 168‑1
After “baggage,”, insert “or you are a resident of an external Territory and send goods home,”.
6 Before subsection 168‑5(1)
7 After subsection 168‑5(1)
Resident of external Territory sending goods home
(a) you make an acquisition of goods the supply of which to you is a *taxable supply; and
(d) at the time of the acquisition, you are not *registered or *required to be registered; and
(e) you leave Australia, and export the goods to the external Territory:
8 Before subsection 168‑5(2)
9 Subsection 168‑5(2)
Omit “The amount”, substitute “An amount payable under this section”.
10 At the end of section 168‑5
(3) Subparagraph (1A)(c)(ii) does not apply to you if the Commissioner is satisfied that your permanent place of abode is outside that external Territory.
(4) Subparagraph (1A)(c)(iii) does not apply to you if the Commissioner is satisfied:
11 At the end of Division 168
168‑10 Supplies later found to be GST‑free supplies
(a) you are paid an amount under subsection 168‑5(1A) for a supply; and
(b) the supply is or becomes a *GST‑free supply;
12 Section 25‑1
After “baggage,”, insert “or you are a resident of an external Territory and send wine home,”.
13 Before subsection 25‑5(1)
14 After subsection 25‑5(1)
15 Before subsection 25‑5(2)
16 Before subsection 25‑5(3)
17 Subsection 25‑5(3)
18 At the end of Division 25
19 Subsection 8AAB(5) (after table item 1AA)
168‑10
20 Subsection 8AAB(5) (before table item 1A)
25‑10
21 Subsection 250‑10(2) in Schedule 1 (before table item 15)
repayments of amounts paid under tourist refund scheme
22 Subsection 250‑10(2) in Schedule 1 (after table item 20)
(2) However, if this Act does not receive the Royal Assent on or before 1 July 2010, the amendments made by items 3 and 4 of this Schedule apply in relation to goods acquired, and wine purchased, on or after the day this Act receives the Royal Assent.
Schedule 3—Agency provisions
1 Division 153 (heading)
Division 153—Agents etc. and insurance brokers
2 Section 153‑1
Omit “acquisition made through an agent”, substitute “acquisition made through, or facilitated by, an entity on your behalf”.
3 Subsection 153‑15(2) (note)
Note: If Subdivision 153‑B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153‑50(1)(d).
4 Subdivision 153‑B (heading)
Subdivision 153‑B—Principals and intermediaries as separate suppliers or acquirers
5 Section 153‑50 (heading)
153‑50 Arrangements under which intermediaries are treated as suppliers or acquirers
6 Section 153‑50
7 Section 153‑50
Omit “(the agent)”, substitute “(the intermediary)”.
8 Paragraph 153‑50(a)
(a) the intermediary will, on the principal’s behalf, do any or all of the following:
(ii) facilitate supplies to third parties (including by issuing *invoices relating to, or receiving *consideration for, such supplies);
9 Paragraphs 153‑50(c), (d) and (e)
Omit “agent” (wherever occurring), substitute “intermediary”.
10 At the end of section 153‑50
(2) For the purposes of subsection (1), an entity can be an intermediary whether or not the entity is the agent of the principal.
11 Subsection 153‑55(1)
12 Subsection 153‑55(2)
Omit “to the agent”, substitute “to the intermediary”.
13 Paragraph 153‑55(2)(a)
Omit “agent’s supply) that the agent”, substitute “intermediary’s supply) that the intermediary”.
14 Paragraph 153‑55(2)(b)
Omit “agent in respect of the agent’s”, substitute “intermediary in respect of the intermediary’s”.
15 Subsection 153‑55(2)
Omit “The agent”, substitute “The intermediary”.
16 Subsection 153‑55(3)
Omit “agent for the agent’s”, substitute “intermediary for the intermediary’s”.
17 Paragraphs 153‑55(3)(a) and (b)
18 Subsection 153‑60(1)
19 Subsection 153‑60(2)
Omit “, the agent”, substitute “, the intermediary”.
20 Paragraph 153‑60(2)(a)
Omit “agent’s acquisition) that the agent”, substitute “intermediary’s acquisition) that the intermediary”.
21 Paragraph 153‑60(2)(b)
Omit “agent by the principal in respect of the agent’s”, substitute “intermediary by the principal in respect of the intermediary’s”.
22 Subsection 153‑60(2)
Omit “from the agent”, substitute “from the intermediary”.
23 Subsection 153‑60(3)
24 Paragraphs 153‑60(3)(a) and (b)
25 Subsection 153‑65(1)
(1) The Commissioner may determine in writing that:
(a) supplies of a specified kind to third parties that any entity (the intermediary) makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies) on behalf of any other entity (the principal); or
(b) acquisitions of a specified kind from third parties that any entity (the intermediary) makes or facilitates (including by providing consideration for such acquisitions) on behalf of any other entity (the principal);
are taken to be supplies or acquisitions that are of a kind to which an arrangement of a kind referred to in section 153‑50 applies, and that are made in accordance with that arrangement.
26 Subsection 153‑65(2)
Omit “either the agent”, substitute “either the intermediary”.
27 Paragraph 153‑65(2)(a)
Omit “that the agent makes to third parties”, substitute “to third parties that the intermediary makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies)”.
28 Paragraph 153‑65(2)(b)
Omit “that the agent makes from third parties”, substitute “from third parties that the intermediary makes or facilitates (including by providing consideration for such acquisitions)”.
29 Subsections 188‑24(1) and (2)
Omit “agent”, substitute “intermediary”.
30 Subsection 382‑5(5) in Schedule 1
Omit “agent”, substitute “intermediary (within the meaning of that section)”.
The amendments made by this Schedule apply in relation to supplies and acquisitions made on or after 1 July 2010.
Schedule 4—Gambling activities by entities outside Australia
1 Subsection 126‑10(3)
Omit “under section 38‑270”.
(1) The amendment made by this Schedule applies in relation to monetary prizes that you become liable to pay on or after the first day of the first quarterly tax period that starts on or after the commencement of this Schedule.
Schedule 5—Recovering overpaid refunds
1 Section 35‑5
2 At the end of section 35‑5 (after the notes)
(2) However, if the amount paid, or applied under the Taxation Administration Act 1953, exceeds the amount to which you are properly entitled under subsection (1), the excess is to be treated as if it were GST that became payable, and due for payment, by you at the time when the amount was paid or applied.
Note: The main effect of treating the amount as if it were GST is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105‑80 in that Schedule.
The amendment made by item 2 applies in relation to amounts payable under subsection 35‑5(1) of the A New Tax System (Goods and Services Tax) Act 1999 (as amended by this Schedule) for tax periods starting on or after the commencement of this Schedule.
4 At the end of Division 17
6 At the end of section 61‑5
(3) However, if the amount (the refund) paid, or applied under the Taxation Administration Act 1953, for a *tax period or *fuel tax return period exceeds the *amount to which you are properly entitled under subsection (1) for that period, you must pay the excess to the Commissioner as if:
(c) despite section 61‑10, that net fuel amount became payable, and due for payment, by you at the time when the refund was paid or applied.
Note: Treating the excess as if it were a net fuel amount has the effect of applying the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105‑80 in that Schedule.
The amendment made by item 6 applies in relation to amounts payable under subsection 61‑5(1) of the Fuel Tax Act 2006 for tax periods, and fuel tax return periods, starting on or after the commencement of this Schedule.
8 Subsection 250‑10(2) in Schedule 1 (after table item 10)
excess refund of GST
35‑5(2)
9 Subsection 250‑10(2) in Schedule 1 (after table item 15)
excess luxury car tax credits
17‑15
10 Subsection 250‑10(2) in Schedule 1 (before table item 20)
excess wine tax credits
11 Subsection 250‑10(2) in Schedule 1 (table item 36)
Omit “61‑10”, substitute “61‑5(3), 61‑10”.
Schedule 6—Interaction of associate provisions
1 Subsection 38‑185(1) (after table item 2)
Export of goods—supplies to associates without consideration
a supply of goods without *consideration to an *associate of the supplier, but only if the supplier exports them from Australia.
2 At the end of section 38‑185
(4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from Australia if:
(b) the associate exports the goods from Australia within 60 days (or such further period as the Commissioner allows) after the earlier of the following:
(i) the day the goods were delivered in Australia to the associate;
(ii) the day the goods were made available in Australia to the associate; and
(e) the supplier has sufficient documentary evidence to show that the goods were exported.
However, if the goods are reimported into Australia, the supply is not GST‑free unless the reimportation is a *taxable importation.
3 At the end of Subdivision 72‑A
72‑20 Supplies and acquisitions that would otherwise be sales etc.
(1) If, apart from a lack of *consideration:
(a) a supply to your *associate from you; or
(b) a supply to you from your associate;
would be a sale or some other kind of supply, the supply is taken for the purposes of the *GST law to be a supply of that kind.
(2) If, apart from a lack of *consideration:
(a) an acquisition by your *associate from you; or
(b) an acquisition by you from your associate;
would be by sale or some other means, the acquisition is taken for the purposes of the *GST law to be an acquisition by that means.
72‑25 Supplies that would otherwise be GST‑free, input taxed or financial supplies
The fact that a supply to or from your *associate is without *consideration does not stop the supply from being any of the following for the purposes of the *GST law:
(a) a *GST‑free supply;
(b) a supply that is *input taxed;
(c) a *financial supply.
The amendments made by this Schedule apply in relation to supplies, and acquisitions, made on or after the commencement of this Schedule.
(244/09)