Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (Cth)

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010

No. 91, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—GST and cross‑border transport supplies A New Tax System (Goods and Services Tax) Act 1999 Schedule 2—GST relief for telecommunication supplies for global roaming in Australia A New Tax System (Goods and Services Tax) Act 1999 Schedule 3—Adjustments for third party payments A New Tax System (Goods and Services Tax) Act 1999

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 No. 91, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

[Assented to 29 June 2010]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010.

2 Commencement This Act commences on the day this Act receives the Royal Assent.

3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—GST and cross‑border transport supplies

A New Tax System (Goods and Services Tax) Act 1999

1 After paragraph 13‑20(2)(b) Insert: (ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38‑355(1) applies, to the extent that the amount: (i) is not a tax, fee or charge to which subsection 81‑5(2) applies; and (ii) is not already included under paragraph (a) or (b); and

2 Subsection 13‑20(2A) After "paragraph (2)(b)", insert "or (ba)".

3 Paragraph 13‑20(3)(b) Repeal the paragraph, substitute: (b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and (c) in relation to importations of a specified kind or importations to which specified circumstances apply—determine that: (i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or (ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero.