Tax Laws Amendment (2009 GST Administration Measures) Act 2010. The government has introduced six measures arising from the Board of Taxation review into the administration of GST. These measures, some of which also apply to fuel tax credits and wine equalisation tax (WET).
The Act contains six measures arising from the Board of Taxation review into the administration of goods and services tax (GST). These measures, some of which also apply to fuel tax credits and wine equalisation tax (WET), relate to:
- a time limit on entitlement to input tax credits (ITCs) and fuel tax credits
- refund collection system
- agency provisions
- gambling supplies to entities outside Australia
- recovery of overpaid refunds
- the interaction of associate provisions.
