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Queensland
GST AND RELATED
MATTERS BILL 2000
Queensland
GST AND RELATED MATTERS BILL 2000
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
3 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
PART 2--INTERGOVERNMENTAL AGREEMENT
4 Intergovernmental agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
PART 3--PAYMENT OF GST EQUIVALENTS BY STATE
ENTITIES
5 Voluntary GST equivalent payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
6 Directions to State entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
PART 4--AMENDMENT OF FUEL SUBSIDY ACT 1997
7 Act amended in pt 4 and sch 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
8 Omission of preamble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Amendment of s 4 (Meaning of "bulk end user") . . . . . . . . . . . . . . . . . . . . . 8
10 Omission of s 5 (Meaning of "off-road diesel consumer") . . . . . . . . . . . . . . 9
11 Omission of ch 2 (Off-road diesel consumers) . . . . . . . . . . . . . . . . . . . . . . . 9
12 Omission of s 42 (When surcharge must not be recovered) . . . . . . . . . . . . . 9
13 Insertion of new s 43A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
43A Licensed retailer must not recover particular amounts . . . . . . . . . . . 9
14 Amendment of s 46 (Net sales by licensed retailers) . . . . . . . . . . . . . . . . . . 10
15 Amendment of s 68 (Records of sales to be kept) . . . . . . . . . . . . . . . . . . . . 10
16 Replacement of s 69 (Records to be kept by licensed retailers) . . . . . . . . . 10
69 Records to be kept by licensed retailers . . . . . . . . . . . . . . . . . . . . . . 10
17 Omission of s 72 (When surcharge must not be recovered) . . . . . . . . . . . . . 11
2
GST and Related Matters
18 Amendment of s 76 (Net sales by licensed bulk end users) . . . . . . . . . . . . 11
19 Amendment of s 82 (Grant of application) . . . . . . . . . . . . . . . . . . . . . . . . . . 11
20 Amendment of s 85 (Conditions of licence) . . . . . . . . . . . . . . . . . . . . . . . . . 12
21 Amendment of s 104 (Records of sales to be kept) . . . . . . . . . . . . . . . . . . . 12
22 Omission of s 108 (Implied terms of certain contracts for sale of fuel) . . . 12
23 Amendment of s 166 (Person incorrectly receiving benefit of subsidy) . . . 12
24 Omission of s 167A (Person receiving reimbursement for surcharge) . . . . . 12
25 Replacement of s 185 (Claims for subsidy) . . . . . . . . . . . . . . . . . . . . . . . . . 13
185 Claims for subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
26 Insertion of new s 195A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
195A Numbering and renumbering of Act . . . . . . . . . . . . . . . . . . . . . . . . . . 13
27 Omission of ch 8, pt 2 (Off-road diesel consumers) . . . . . . . . . . . . . . . . . . . 13
28 Insertion of new ch 8, pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
PART 5--TRANSITIONAL PROVISIONS FOR GST AND
RELATED MATTERS ACT 2000
210 Person receiving reimbursement for surcharge . . . . . . . . . . . . . . . . . 13
211 Requirement to keep particular records continues . . . . . . . . . . . . . . 14
PART 5--AMENDMENT OF OTHER ACTS
29 Amendment of Acts in sch 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
SCHEDULE 1 . . . . . . . . . . . . . . . . . . . . . . . . 16
INTERGOVERNMENTAL AGREEMENT ON THE REFORM OF
COMMONWEALTH-STATE FINANCIAL RELATIONS
SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . 52
MINOR AND CONSEQUENTIAL AMENDMENTS OF FUEL
SUBSIDY ACT 1997
SCHEDULE 3 . . . . . . . . . . . . . . . . . . . . . . . . 55
AMENDMENT OF ACTS
ACTS INTERPRETATION ACT 1954 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
AGRICULTURAL CHEMICALS DISTRIBUTION CONTROL
ACT 1966 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
ALCAN QUEENSLAND PTY. LIMITED AGREEMENT ACT 1965 . . . . . 56
ANZAC DAY ACT 1995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
ASSISTED STUDENTS (ENFORCEMENT OF OBLIGATIONS)
ACT 1951 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
3
GST and Related Matters
AURUKUN ASSOCIATES AGREEMENT ACT 1975 . . . . . . . . . . . . . . . . 59
BURIALS ASSISTANCE ACT 1965 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
CASINO CONTROL ACT 1982 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
CENTRAL QUEENSLAND COAL ASSOCIATES AGREEMENT
ACT 1968 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
CITY OF BRISBANE ACT 1924 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
COMMONWEALTH ALUMINIUM CORPORATION PTY.
LIMITED AGREEMENT ACT 1957 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
COMMUNITY SERVICES (ABORIGINES) ACT 1984 . . . . . . . . . . . . . . . 64
COMMUNITY SERVICES (TORRES STRAIT) ACT 1984 . . . . . . . . . . . . 65
DISPOSAL OF UNCOLLECTED GOODS ACT 1967 . . . . . . . . . . . . . . . . . 66
DOMESTIC BUILDING CONTRACTS ACT 2000 . . . . . . . . . . . . . . . . . . . 66
EDUCATION (CAPITAL ASSISTANCE) ACT 1993 . . . . . . . . . . . . . . . . . 67
EDUCATION (WORK EXPERIENCE) ACT 1996 . . . . . . . . . . . . . . . . . . . 68
ELECTRICITY ACT 1994 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
FAIR TRADING ACT 1989 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
FINANCIAL ADMINISTRATION AND AUDIT ACT 1977 . . . . . . . . . . . . 73
FUNERAL BENEFIT BUSINESS ACT 1982 . . . . . . . . . . . . . . . . . . . . . . . . 74
GRAMMAR SCHOOLS ACT 1975 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
HIRE-PURCHASE ACT 1959 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
INTERACTIVE GAMBLING (PLAYER PROTECTION) ACT 1998 . . . . . 75
KENO ACT 1996 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
LAND ACT 1994 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
LOCAL GOVERNMENT ACT 1993 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
MINERAL RESOURCES ACT 1989 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
MOBILE HOMES ACT 1989 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
MOTOR VEHICLES SECURITIES ACT 1986 . . . . . . . . . . . . . . . . . . . . . . 79
MOUNT ISA MINES LIMITED AGREEMENT ACT 1985 . . . . . . . . . . . . . 80
PAY-ROLL TAX ACT 1971 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
PETROLEUM ACT 1923 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
PETROLEUM (SUBMERGED LANDS) ACT 1982 . . . . . . . . . . . . . . . . . . 82
QUEENSLAND BUILDING SERVICES AUTHORITY ACT 1991 . . . . . . 82
QUEENSLAND NICKEL AGREEMENT ACT 1970 . . . . . . . . . . . . . . . . . . 88
4
GST and Related Matters
RACING AND BETTING ACT 1980 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
RESIDENTIAL TENANCIES ACT 1994 . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
SECOND-HAND DEALERS AND COLLECTORS ACT 1984 . . . . . . . . . . 90
SOUTH BANK CORPORATION ACT 1989 . . . . . . . . . . . . . . . . . . . . . . . . 90
STAMP ACT 1894 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
THIESS PEABODY COAL PTY. LTD. AGREEMENT ACT 1962 . . . . . . . 95
TRUSTEE COMPANIES ACT 1968 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
VOCATIONAL EDUCATION AND TRAINING (INDUSTRY
PLACEMENT) ACT 1992 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
WAGERING ACT 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
WORKPLACE HEALTH AND SAFETY ACT 1995 . . . . . . . . . . . . . . . . . . 99
2000
A BILL
FOR
An Act to facilitate the implementation of certain measures described
in the Intergovernmental Agreement on the Reform of
Commonwealth-State Financial Relations, and for related and
other purposes
s1 6 s3
GST and Related Matters
The Parliament of Queensland enacts-- 1
ART 1--PRELIMINARY 2
P
title 3
Short
1. This Act may be cited as the GST and Related Matters Act 2000. 4
5
Commencement
2.(1) Section 29 and schedule 3, to the extent they amend the Acts 6
Interpretation Act 1954, commence on assent. 7
(2) Schedule 3, amendment of the Queensland Building Services 8
Authority Act 1991, amendments 14 and 15, commences immediately after 9
the commencement of the Queensland Building Services Authority 10
Amendment Act 1999, section 39. 11
(3) Schedule 3, amendment of the Stamp Act 1894, amendments 5 to 7, 12
commences on a date to be fixed by proclamation. 13
(4) Subject to subsections (1) to (3), this Act commences on 1 July 2000. 14
15
Definitions
3. In this Act-- 16
"Commissioner of Taxation" means the person holding office for the time 17
being as Commissioner of Taxation under the Taxation Administration 18
Act 1953 (Cwlth). 19
"GST" has the same meaning as it has in the A New Tax System (Goods 20
and Services Tax) Act 1999 (Cwlth). 21
"GST imposition Acts" means the following Commonwealth Acts-- 22
(a) A New Tax System (Goods and Services Tax 23
Imposition--Customs) Act 1999; 24
(b) A New Tax System (Goods and Services Tax Imposition--Excise) 25
s4 7 s5
GST and Related Matters
Act 1999; 1
(c) A New Tax System (Goods and Services Tax 2
Imposition--General) Act 1999. 3
"State entity" means an entity that is not liable for GST that it would have 4
been liable for if-- 5
(a) the imposition of that GST were not prevented by section 114 of 6
the Commonwealth Constitution; and 7
(b) section 5 of each of the GST imposition Acts had not been 8
enacted.1 9
ART 2--INTERGOVERNMENTAL AGREEMENT 10
P
agreement 11
Intergovernmental
4.(1) A copy of the Intergovernmental Agreement on the Reform of 12
Commonwealth-State Financial Relations is set out in schedule 1. 13
(2) It is the intention of the State to comply with, and give effect to, the 14
agreement. 15
ART 3--PAYMENT OF GST EQUIVALENTS BY 16
P
STATE ENTITIES 17
GST equivalent payments 18
Voluntary
5. A State entity-- 19
(a) may pay to the Commissioner of Taxation amounts representing 20
1 Commonwealth Constitution, section 114 (States may not raise forces. Taxation
of property of Commonwealth or State)
GST imposition Acts, section 5 (Act does not impose a tax on property of a
State)
s6 8 s9
GST and Related Matters
amounts that would have been payable for GST if-- 1
(i) the imposition of that GST were not prevented by 2
section 114 of the Commonwealth Constitution; and 3
(ii) section 5 of each of the GST imposition Acts had not been 4
enacted; and 5
(b) may do anything that it would be necessary or expedient for it to 6
do if it were liable for that GST. 7
to State entities 8
Directions
6.(1) The Treasurer may give a State entity written directions that it-- 9
(a) make payments that it is authorised by section 5 to make; or 10
(b) do anything else that it is authorised by that section to do. 11
(2) Requirements in the directions may relate to things that happened 12
before the directions were given. 13
(3) A State entity must comply with the directions despite any other Act. 14
ART 4--AMENDMENT OF FUEL SUBSIDY ACT 15
P
1997 16
amended in pt 4 and sch 2 17
Act
7. This part and schedule 2 amend the Fuel Subsidy Act 1997. 18
of preamble 19
Omission
8. Preamble-- 20
omit. 21
of s 4 (Meaning of "bulk end user") 22
Amendment
9.(1) Section 4(1), from `(other than a' to `consumer)'-- 23
s 10 9 s 13
GST and Related Matters
omit. 1
(2) Section 4-- 2
insert-- 3
`(1A) However, a person is not a "bulk end user" to the extent the 4
person purchases diesel for a purpose other than to propel a diesel engine 5
road vehicle on a public road.'. 6
of s 5 (Meaning of "off-road diesel consumer") 7
Omission
10. Section 5-- 8
omit. 9
of ch 2 (Off-road diesel consumers) 10
Omission
11. Chapter 2-- 11
omit. 12
of s 42 (When surcharge must not be recovered) 13
Omission
12. Section 42-- 14
omit. 15
of new s 43A 16
Insertion
13. After section 43-- 17
insert-- 18
retailer must not recover particular amounts 19
`Licensed
`43A. A licensed retailer who sells fuel to a retail consumer must not 20
recover (directly or indirectly) from the consumer the part of the sale price 21
that is an amount equal to the subsidy for the sale of the fuel to the retailer. 22
Maximum penalty--200 penalty units.'. 23
s 14 10 s 16
GST and Related Matters
of s 46 (Net sales by licensed retailers) 1
Amendment
14. Section 46-- 2
insert-- 3
`(2) However subsection (1) applies only if the person does not recover 4
(directly or indirectly) from the purchaser under the second sale the part of 5
the sale price that is an amount equal to the subsidy for the first sale. 6
`(3) If subsection (1) does not apply because of subsection (2), the 7
person must, within 7 days after the second sale, repay to the commissioner 8
the subsidy for the first sale. 9
`(4) An amount not paid as required under subsection (3) is a debt owing 10
to the commissioner.'. 11
of s 68 (Records of sales to be kept) 12
Amendment
15. Section 68(2)(f), after `litre'-- 13
insert-- 14
`and the basis for calculating the price'. 15
of s 69 (Records to be kept by licensed retailers) 16
Replacement
16. Section 69-- 17
omit, insert-- 18
to be kept by licensed retailers 19
`Records
`69.(1) A licensed retailer must keep records as required under 20
subsections (2) to (4). 21
Maximum penalty--40 penalty units. 22
`(2) The records must include, for each sale of fuel by the retailer, details 23
of the price charged per litre and the basis for calculating the price. 24
`(3) The records must include the following details for each purchase of 25
fuel by the retailer-- 26
(a) the type of fuel; 27
(b) the quantity purchased; 28
s 17 11 s 19
GST and Related Matters
(c) the seller's name and address; 1
(d) the price paid per litre; 2
(e) the place of delivery; 3
(f) another matter prescribed under a regulation. 4
`(4) Each record must be kept for 5 years after it is made.'. 5
of s 72 (When surcharge must not be recovered) 6
Omission
17. Section 72-- 7
omit. 8
of s 76 (Net sales by licensed bulk end users) 9
Amendment
18. Section 76-- 10
insert-- 11
`(2) However subsection (1) applies only if the person does not recover 12
(directly or indirectly) from the purchaser under the second sale the part of 13
the sale price that is an amount equal to the subsidy for the first sale. 14
`(3) If subsection (1) does not apply because of subsection (2), the 15
person must, within 7 days after the second sale, repay to the commissioner 16
the subsidy for the first sale. 17
`(4) An amount not paid as required under subsection (3) is a debt owing 18
to the commissioner.'. 19
of s 82 (Grant of application) 20
Amendment
19. Section 82(2)(a)-- 21
omit, insert-- 22
`(a) the applicant is-- 23
(i) carrying on, or proposes to carry on, an activity that makes, 24
or will make, the applicant a bulk end user; and 25
(ii) for carrying on the activity, the applicant purchases or will 26
purchase fuel in Queensland; and'. 27
s 20 12 s 24
GST and Related Matters
of s 85 (Conditions of licence) 1
Amendment
20. Section 85(1)(c)-- 2
omit, insert-- 3
`(c) the licensee must not-- 4
(i) sell fuel purchased under the licence; or 5
(ii) for diesel purchased under the licence--use it for a purpose 6
other than to propel a diesel engine road vehicle on a public 7
road;'. 8
of s 104 (Records of sales to be kept) 9
Amendment
21. Section 104(2)(f), after `litre'-- 10
insert-- 11
`and the basis for calculating the price'. 12
of s 108 (Implied terms of certain contracts for sale of fuel) 13
Omission
22. Section 108-- 14
omit. 15
of s 166 (Person incorrectly receiving benefit of subsidy) 16
Amendment
23. Section 166(2)(b)(iii), after `required'-- 17
insert-- 18
`or permitted'. 19
of s 167A (Person receiving reimbursement for surcharge) 20
Omission
24. Section 167A-- 21
omit. 22
s 25 13 s 28
GST and Related Matters
of s 185 (Claims for subsidy) 1
Replacement
25. Section 185-- 2
omit, insert-- 3
for subsidy 4
`Claims
`185. A subsidy is not payable unless the claimant satisfies the 5
commissioner that the claimant has not contravened section 43(1) or 6
73(1).'. 7
of new s 195A 8
Insertion
26. Chapter 7, after section 195-- 9
insert-- 10
and renumbering of Act 11
`Numbering
`195A. In the next reprint of this Act produced under the Reprints Act 12
1992, the provisions of this Act must be numbered and renumbered as 13
permitted by the Reprints Act 1992, section 43.'. 14
of ch 8, pt 2 (Off-road diesel consumers) 15
Omission
27. Chapter 8, part 2-- 16
omit. 17
of new ch 8, pt 5 18
Insertion
28. After section 209-- 19
insert-- 20
ART 5--TRANSITIONAL PROVISIONS FOR GST 21
`P
AND RELATED MATTERS ACT 2000 22
receiving reimbursement for surcharge 23
`Person
`210.(1) This section applies to a purchaser of fuel if-- 24
(a) before 1 July 2000, the seller of the fuel did not recover from the 25
s 28 14 s 28
GST and Related Matters
purchaser the part of the sale price that is an amount equal to the 1
subsidy for the sale, because the purchase of the fuel was, or 2
purportedly was, a net sale for chapter 2, 3 or 4 as in force when 3
the sale was made; and 4
(b) on or after 1 July 2000, the purchaser receives, other than under 5
this Act or a corresponding law, an amount for the surcharge for 6
the fuel (the "reimbursed amount"). 7
`(2) The purchaser must pay the reimbursed amount to the commissioner 8
within 7 days after the amount is received. 9
`(3) An amount not paid as required under subsection (2) is a debt owing 10
to the commissioner. 11
`(4) In this section-- 12
"surcharge" has the meaning it had under this Act immediately before the 13
commencement of this section.2 14
to keep particular records continues 15
`Requirement
`211.(1) This section applies to a purchase of diesel if-- 16
(a) before 1 July 2000, the seller of the diesel did not recover from 17
the purchaser the part of the sale price that is an amount equal to 18
the subsidy for the sale, because the purchase of the diesel was, or 19
purportedly was, a net sale for chapter 2 as in force when the sale 20
was made; and 21
(b) on or after 1 July 2000, the seller or purchaser does or does not 22
do something that, but for the repeal of chapter 2, would have 23
constituted a contravention of this Act. 24
`(2) Despite the repeal of chapter 2, this Act, as in force immediately 25
before the repeal, applies in relation to the seller and purchaser. 26
2 Immediately before the commencement, "surcharge" was defined as follows--
` "surcharge", for fuel means the part of the rate of excise or customs duty
imposed by the Commonwealth on the fuel that is--
(a) unless an amount is prescribed under paragraph (b)--8.1 cents
per litre; or
(b) the amount per litre prescribed under a regulation.'.
s 29 15 s 29
GST and Related Matters
`(3) Subsection (2) does not limit the Acts Interpretation Act 1954, 1
section 20.3'. 2
ART 5--AMENDMENT OF OTHER ACTS 3
P
of Acts in sch 3 4
Amendment
29. Schedule 3 amends the Acts mentioned in it. 5
6
3 Acts Interpretation Act 1954, section 20 (Saving of operation of repealed Act
etc.)
16
GST and Related Matters
SCHEDULE 1 1
¡
NTERGOVERNMENTAL AGREEMENT ON THE 2
I
REFORM OF COMMONWEALTH-STATE 3
FINANCIAL RELATIONS 4
section 4 5
THE COMMONWEALTH OF AUSTRALIA 6
THE STATE OF NEW SOUTH WALES 7
THE STATE OF VICTORIA 8
THE STATE OF QUEENSLAND 9
THE STATE OF WESTERN AUSTRALIA 10
THE STATE OF SOUTH AUSTRALIA 11
THE STATE OF TASMANIA 12
THE AUSTRALIAN CAPITAL TERRITORY, AND 13
THE NORTHERN TERRITORY OF AUSTRALIA 14
WHEREAS 15
(1) the Special Premiers' Conference on 13 November 1998 developed 16
principles for the reform of Commonwealth-State financial relations; 17
(2) the Commonwealth, States and Territories are in agreement that the 18
current financial relationship between levels of government must be 19
reformed to facilitate a stronger and more productive federal system 20
for the new millennium; 21
(3) while a majority of the States and Territories support the 22
introduction of the Goods and Services Tax (GST), the agreement of 23
New South Wales, Queensland and Tasmania to the reform of 24
Commonwealth-State financial relations does not imply their 25
17
GST and Related Matters
SCHEDULE 1 (continued)
in-principle endorsement of the GST; 1
(4) an Agreement was reached between the Commonwealth and the 2
States and Territories on the reform of Commonwealth-State 3
financial relations on 9 April 1999; 4
(5) this revised Agreement was made necessary by the changes to the 5
Commonwealth Government's A New Tax System (ANTS) package 6
announced by the Prime Minister on 28 May 1999; and 7
(6) this revised Agreement supersedes the previous Agreement of 8
9 April 1999: 9
IT IS HEREBY AGREED: 10
PART 1--PRELIMINARY 11
Commencement Clause 12
1. This Agreement will commence between the Commonwealth, the 13
States and the Territories on 1 July 1999 unless otherwise agreed by 14
the Parties. 15
Objectives 16
2. The objectives of the reforms set down in this agreement include: 17
(i) the achievement of a new national tax system, including the 18
elimination of a number of existing inefficient taxes which are 19
impeding economic activity; 20
(ii) the provision to State and Territory Governments of revenue from 21
a more robust tax base that can be expected to grow over time; 22
and 23
(iii) an improvement in the financial position of all State and Territory 24
Governments, once the transitional changes have been completed, 25
18
GST and Related Matters
SCHEDULE 1 (continued)
relative to that which would have existed had the current 1
arrangements continued. 2
3. All Parties to the Agreement acknowledge the need to pursue on-going 3
reform of Commonwealth-State financial relations. 4
Acknowledgement of Agreement 5
4. The Commonwealth will attach the Agreement as a schedule to the A 6
New Tax System (Commonwealth-State Financial Arrangements) Act 7
1999. The Commonwealth will use its best endeavours to ensure the 8
Act will require compliance with the Agreement. The States and 9
Territories will attach the Agreement as a schedule to relevant State and 10
Territory legislation. The States and Territories will use their best 11
endeavours to ensure their legislation will require compliance with the 12
Agreement. 13
PART 2--COMMONWEALTH-STATE FINANCIAL REFORM 14
Reform Measures 15
5. The Parties will undertake all necessary steps to have appropriate 16
legislation enacted to give effect to the following reform measures. 17
(i) The Commonwealth will legislate to provide all of the revenue 18
from the GST to the States and Territories and will legislate to 19
maintain the rate and base of the GST in accordance with this 20
Agreement. 21
(ii) The Commonwealth will cease to apply the Wholesale Sales Tax 22
from 1 July 2000 and will not reintroduce it or a similar tax in the 23
future. 24
(iii) The temporary arrangements for the taxation of petrol, liquor and 25
tobacco under the safety net arrangements announced by the 26
Commonwealth on 6 August 1997 will cease on 1 July 2000. 27
19
GST and Related Matters
SCHEDULE 1 (continued)
(iv) The payment of Financial Assistance Grants will cease on 1 July 1
2000. 2
(v) The Commonwealth will continue to provide Specific Purpose 3
Payments (SPPs) to the States and Territories and has no 4
intention of cutting aggregate SPPs as part of the reform process 5
set out in this Agreement, consistent with the objective of the 6
State and Territory Governments being financially better off under 7
the new arrangements. 8
(vi) The States and Territories will cease to apply the taxes referred to 9
in Appendix A from the dates outlined below and will not 10
reintroduce them or similar taxes in the future. 11
· Bed taxes, from 1 July 2000; 12
· Financial Institutions Duty, from 1 July 2001; 13
· Stamp duties on quoted marketable securities from 1 July 14
2001; 15
· Debits tax by 1 July 2005, subject to review by the 16
Ministerial Council; 17
(vii) The Ministerial Council will by 2005 review the need for retention 18
of stamp duty on non-residential conveyances; leases; mortgages, 19
debentures, bonds and other loan securities; credit arrangements, 20
installment purchase arrangements and rental arrangements; and 21
on cheques, bills of exchange, promissory notes; and unquoted 22
marketable securities. 23
(viii)The States and Territories will adjust their gambling tax 24
arrangements to take account of the impact of the GST on 25
gambling operators. 26
(ix) Following negotiations under the CSHA, the States and 27
Territories will ensure that increases in pensions and allowances 28
specified in the tax reform package will not flow through to 29
increased public housing rents where these rents are linked to the 30
level of pensions. 31
20
GST and Related Matters
SCHEDULE 1 (continued)
(x) Nothing in this clause will prevent any Party from introducing 1
anti-avoidance measures that are reasonably necessary to protect 2
its remaining tax base or liabilities accrued prior to the date the tax 3
ceases to apply. 4
GST Legislation 5
6. All Parties agree to reconsider this Agreement should the 6
Commonwealth Parliament pass the GST legislation in a way that 7
significantly affects this Agreement. 8
Distribution of GST Revenue 9
7. The Commonwealth will make GST revenue grants to the States and 10
Territories equivalent to the revenue from the GST subject to the 11
arrangements in this Agreement. GST revenue grants will be freely 12
available for use by the States and Territories for any purpose. 13
8. The Commonwealth will distribute GST revenue grants among the 14
States and Territories in accordance with horizontal fiscal equalisation 15
(HFE) principles subject to the transitional arrangements set out below 16
and other relevant provisions of this Agreement. 17
9. Details of the payment arrangements are contained in Appendix B to 18
this Agreement. 19
Transitional Arrangements 20
10. In each of the transitional years following the introduction of the GST, 21
the Commonwealth guarantees that the budgetary position of each 22
individual State and Territory will be no worse off than it would have 23
been had the reforms set out in this Agreement not been implemented. 24
21
GST and Related Matters
SCHEDULE 1 (continued)
11. The Commonwealth will extend the transitional period by Regulation 1
(as provided for in the A New Tax System (Commonwealth-State 2
Financial Arrangements) Act 1999) to give effect to the commitments 3
in clause 10 in the event that transitional assistance is required by any 4
State or Territory after 30 June 2003. 5
12. To meet this guarantee, the Commonwealth will make transitional 6
assistance payments to each State and Territory, as necessary, over this 7
period. These payments will take the form of interest free loans and 8
grants in July 2000-01 and grants paid quarterly in subsequent years 9
and will be freely available for use by the States and Territories for any 10
purpose. Any payments or repayments made by way of loans or 11
grants under the Commonwealth's guarantee will be excluded from 12
assessments of per capita relativities recommended by the 13
Commonwealth Grants Commission (CGC). 14
13. The amounts of any additional assistance under the guarantee will be 15
determined in accordance with the processes set out in Appendix C to 16
this Agreement. 17
14. After the second year following the introduction of the GST, GST 18
revenue grants will be determined on the basis of HFE principles. That 19
is, after the first two years, any State or Territory which is receiving 20
more than would have been received under the current arrangements 21
will retain that excess. 22
First Home Owners Scheme 23
15. To offset the impact of the introduction of a GST, the States and 24
Territories will assist first homebuyers through the funding and 25
administration of a new uniform First Home Owners Scheme. 26
22
GST and Related Matters
SCHEDULE 1 (continued)
16. This assistance will be provided to first home owners consistent with 1
Appendix D to this Agreement. 2
Application of the GST to Government 3
17. The Parties intend that the Commonwealth, States, Territories and local 4
government and their statutory corporations and authorities will operate 5
as if they were subject to the GST legislation. They will be entitled to 6
register, will pay GST or make voluntary or notional payments where 7
necessary and will be entitled to claim input tax credits in the same way 8
as non-Government organisations. All such payments will be included 9
in GST revenue. 10
18. The Commonwealth will legislate to require the States and the 11
Northern Territory to withhold from any local government authority 12
being in breach of clause 17 a sum representing the amount of unpaid 13
voluntary or notional GST payments. Amounts withheld will form 14
part of the GST revenue pool. Detailed arrangements will be agreed by 15
the Ministerial Council on advice from Heads of Treasuries. 16
Government Taxes and Charges 17
19. The Commonwealth, States and Territories agree that the GST does 18
not apply to the payment of some taxes and compulsory charges. 19
20. The Parties will agree a list of taxes and compulsory charges that are 20
outside the scope of the GST. This list will be promulgated by a 21
determination by the Commonwealth Treasurer as set out in 22
Division 81-5 of the A New Tax System (Goods and Services Tax) Act 23
1999 (the GST Act). 24
21. In agreeing the list, the Commonwealth, States and Territories will 25
have regard to the following principles: 26
23
GST and Related Matters
SCHEDULE 1 (continued)
(i) taxes that are in the nature of a compulsory impost for general 1
purposes and compulsory charges by the way of fines or penalties 2
should not be subject to GST as these will not relate to any 3
specific supply of goods or services; 4
(ii) similarly, those regulatory charges that do not relate to particular 5
goods or services should be outside the scope of the GST; and 6
(iii) the inclusion of any other charge in the Commonwealth 7
Treasurer's determination notwithstanding that it may relate to the 8
supply of a particular good or service will require the unanimous 9
agreement of the Commonwealth, States and Territories. 10
22. The agreed list of taxes and other compulsory charges that are outside 11
the scope of the GST will be subject to on-going review and 12
adjustment as necessary in consultation with the Ministerial Council. 13
The Parties will notify any objections to changes to the list within a 14
period to be specified by the Ministerial Council. 15
Reciprocal Taxation 16
23. Reciprocal taxation will be progressed on a revenue neutral basis, 17
through the negotiation of a Reciprocal Taxation Agreement with the 18
objectives of: 19
(i) improving the transparency of tax arrangements between all levels 20
of government; 21
(ii) ensuring tax neutrality; and 22
(iii) replacing the Statement of Policy Intent (SOPI) for the taxation 23
treatment of Government Business Enterprises with tax 24
arrangements which are broader in scope. 25
24. It is the intention of the Parties to this Agreement that a National Tax 26
Equivalent Regime (NTER) for income tax will be operational for 27
State and Territory government business enterprises from 1 July 2000. 28
It is also intended that the reciprocal application of other 29
24
GST and Related Matters
SCHEDULE 1 (continued)
Commonwealth, State and Territory taxes will be subsequently 1
implemented as soon as practicable. 2
25. Local government organisations will be consulted with a view to 3
making the NTER for income tax operational for wholly owned local 4
government business enterprises from 1 July 2000 and including local 5
government in the Reciprocal Tax Agreement at a later date. 6
26. Where the application of full indirect reciprocal tax arrangements is 7
prevented by the Constitution, jurisdictions have agreed to work 8
cooperatively to introduce voluntary payment arrangements in these 9
circumstances. 10
27. All governments have agreed that no further compensation payments 11
will be payable by any jurisdiction under the SOPI. 12
Monitoring of Prices 13
28. In accordance with the Trade Practices Act 1974, as amended, the 14
Australian Competition and Consumer Commission will formally 15
monitor prices and take action against businesses that take pricing 16
decisions in a manner inconsistent with tax reform. 17
29. In order to ensure that these measures apply to the whole economy, the 18
States and Territories will adopt the Schedule version of Part VB of the 19
Trade Practices Act 1974 (Part XIAA of The New Tax System Price 20
Exploitation Code) to extend the measures in Part VB to cover those 21
areas outside the Commonwealth's constitutional power. All Parties 22
will work towards having any necessary legislation in place by 1 July 23
1999. 24
30. The monitoring and prohibition on unreasonable pricing decisions will 25
commence on 1 July 1999 and continue until 30 June 2002. 26
25
GST and Related Matters
SCHEDULE 1 (continued)
PART 3--ADMINISTRATION OF THE GST 1
Management of the GST Rate 2
31. After the introduction of the GST, a proposal to vary the 10 per cent 3
rate of the GST will require: 4
(i) the unanimous support of the State and Territory Governments; 5
(ii) the endorsement by the Commonwealth Government of the day; 6
and 7
(iii) the passage of relevant legislation by both Houses of the 8
Commonwealth Parliament. 9
Management of the GST Base 10
32. Subject to clauses 34, 35 and 36 of this Agreement, after the 11
introduction of the GST, any proposal to vary the GST base will 12
require: 13
(i) the unanimous support of the State and Territory Governments; 14
(ii) the endorsement by the Commonwealth Government of the day; 15
and 16
(iii) the passage of relevant legislation by both Houses of the 17
Commonwealth Parliament. 18
33. All future changes to the GST base should be consistent with: 19
(i) the maintenance of the integrity of the tax base; 20
(ii) simplicity of administration; and 21
(iii) minimising compliance costs for taxpayers. 22
34. A proposal to vary the GST base by way of a Ministerial determination 23
under the GST Act and the GST Transition Act will require the 24
unanimous agreement of the Ministerial Council established under 25
26
GST and Related Matters
SCHEDULE 1 (continued)
clause 40. The Ministerial Council will develop practical arrangements 1
to ensure timely consideration of proposed Ministerial determinations. 2
35. During the first 12 months following the implementation of the GST, 3
the Commonwealth Government will retain the discretion to make 4
changes unilaterally to the GST base where such changes: 5
(i) are of an administrative nature (as defined in Appendix E to this 6
Agreement); 7
(ii) are necessary to facilitate the implementation of the new tax; and 8
(iii) have regard to the need to protect the revenue of the States and 9
Territories. 10
36. From July 2001, changes to the GST base of an administrative nature 11
(as defined in Appendix E) would require the majority support of the 12
Commonwealth, the States and the Territories. 13
Australian Taxation Office 14
37. The States and Territories will compensate the Commonwealth for the 15
agreed costs incurred by the Australian Taxation Office (ATO) in 16
administering the GST. 17
38. Accountability and performance arrangements will be established 18
between the ATO and the State and Territory Governments consistent 19
with Appendix F to this Agreement. These arrangements will include 20
maximising compliance, cost efficiency, simplicity for taxpayers and 21
administrative transparency. 22
39. The ATO and State and Territory Governments will collaborate to 23
explore options for the States and Territories to benefit from the use of 24
the Australian Business Number system. 25
27
GST and Related Matters
SCHEDULE 1 (continued)
PART 4--INSTITUTIONAL ARRANGEMENTS 1
Establishment of Ministerial Council 2
40. A Ministerial Council comprising the Commonwealth, the States and 3
the Territories will be established from 1 July 1999 to oversee the 4
operation of this Agreement. 5
41. The membership of the Ministerial Council will comprise the 6
Treasurer of the Commonwealth and the Treasurers of the States and 7
Territories (or designated representatives). 8
42. The functions of the Ministerial Council will include: 9
(i) the oversight of the operation of the GST; 10
(ii) the oversight and coordination of the implementation of this 11
Agreement; 12
(iii) the review of matters of operational significance raised through 13
the GST Administration Sub-Committee; 14
(iv) discussion of CGC recommendations regarding relativities prior 15
to the Commonwealth Treasurer making a determination; 16
(v) monitoring compliance with the conditions governing the 17
provision of assistance to first home owners set out in 18
Appendix D to this Agreement; 19
(vi) monitoring compliance with the Commonwealth's undertaking 20
with respect to SPPs; 21
(vii) considering reports of the GST Administration Sub-Committee 22
on the performance of the ATO in GST administration; 23
(viii)reviewing the operation of the Agreement over time and 24
considering any amendments which may be proposed as a 25
consequence of such review; 26
(ix) making recommendations to the Commonwealth Treasurer on the 27
28
GST and Related Matters
SCHEDULE 1 (continued)
Guaranteed Minimum Amount applying to each State and 1
Territory under the Transitional Arrangements; 2
(x) approving changes to the GST base which require the support of a 3
majority of Commonwealth, State and Territory Governments; 4
(xi) considering on-going reform of Commonwealth-State financial 5
relations; and 6
(xii) considering other matters covered in this Agreement. 7
43. The Treasurer of the Commonwealth will convene the Ministerial 8
Council in consultation with the other members of the Council not less 9
than once each financial year. If the Commonwealth Treasurer receives 10
a request from a member of the Council, he will consult with the other 11
members concerning convening a meeting. The Treasurer of the 12
Commonwealth will be the chair of the Council. The Council may also 13
conduct its business by correspondence. 14
44. All questions arising in the Ministerial Council will be determined by 15
unanimous agreement unless otherwise specified in this Agreement. 16
45. While it is envisaged that the Ministerial Council will take decisions on 17
most business arising from the operation of this Agreement, major 18
issues will be referred by the Ministerial Council to Heads of 19
Government for consideration, including under the auspices of the 20
Council of Australian Governments. 21
46. The Ministerial Council will establish a GST Administration 22
Sub-Committee comprised of Commonwealth, State and Territory 23
officials to monitor the operation of the GST, make recommendations 24
regarding possible changes to the GST base and rate and to monitor the 25
ATO's performance in GST administration. The GST Administration 26
Sub-Committee will function in accordance with the arrangements set 27
out in Appendix E to this Agreement. 28
29
GST and Related Matters
SCHEDULE 1 (continued)
SIGNED for and on behalf of the Parties by: 1
The Honourable John Winston Howard, Prime Minister of the 2
Commonwealth of Australia, on the 20th day of June 1999 3
The Honourable Robert John Carr, Premier of the State of New South 4
Wales, on the 24th day of June 1999 5
The Honourable Jeffrey Gibb Kennett, Premier of the State of Victoria, on 6
the 26th day of June 1999 7
The Honourable Peter Douglas Beattie, Premier of the State of Queensland, 8
on the 25th day of June 1999 9
The Honourable Richard Fairfax Court, Premier of the State of Western 10
Australia, on the 29th day of June 1999 11
The Honourable John Wayne Olsen, Premier of the State of South 12
Australia, on the 25th day of June 1999 13
The Honourable James Alexander Bacon, Premier of the State of Tasmania, 14
on the 25th day of June 1999 15
Kate Carnell, Chief Minister of the Australian Capital Territory, on the 22nd 16
day of June 1999 17
The Honourable Denis Gabriel Burke, Chief Minister of the Northern 18
Territory of Australia, on the 22nd day of June 1999 19
30
GST and Related Matters
SCHEDULE 1 (continued)
APPENDICES 1
A: Taxes Subject to Reform 2
B: Payment of GST Revenues to the States and Territories 3
C: Transitional Arrangements 4
D: First Home Owners Scheme 5
E: GST Administration 6
F: GST Administration Performance Agreement--Guiding Principles 7
8
31
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX A 1
TAXES SUBJECT TO REFORM 2
The taxes which will cease to apply in accordance with paragraph 5 of this 3
Agreement are set out below and in the relevant Commonwealth, State and 4
Territory statutes as at 13 November 1998. 5
A1. The following taxes will cease to apply from 1 July 2000: 6
(i) Wholesale Sales Tax 7
Sales tax levied on the value of the last wholesale sale of goods 8
sold or otherwise dealt with as imposed by the 9
Commonwealth's Sales Tax (Imposition) Acts. 10
(ii) Bed Taxes 11
Accommodation taxes levied on the cost of temporary 12
residential accommodation. 13
A2. The following State and Territory taxes will cease to apply from 1 14
July 2001: 15
(i) Financial Institutions Duty 16
Financial Institutions Duty levied on the value of receipts 17
(credits) at financial institutions and on the average daily 18
liabilities and/or investments of short term money market 19
dealers. 20
(ii) Stamp Duty on Marketable Securities 21
Stamp duty levied on turnover (ie sale price times quantity 22
traded) on the transfer of marketable securities quoted on the 23
ASX or another recognised stock exchange. 24
This excludes transfers of marketable securities in private 25
companies and trusts, and in public companies and trusts 26
32
GST and Related Matters
SCHEDULE 1 (continued)
where the securities are not quoted on the ASX or another 1
recognised stock exchange. 2
A3. The following State and Territory tax will cease to apply by 1 July 3
2005, subject to review by the Ministerial Council: 4
(i) Debits Tax 5
Debits tax levied on the value of withdrawals (debits) from 6
accounts with financial institutions with cheque drawing 7
facilities. 8
Debits duty levied on transactions, including credit card 9
transactions. This does not include stamp duty on electronic 10
debits (refer A4 (v) below). 11
A4. The Ministerial Council will by 2005 review the need for retention 12
of stamp duties on the following: 13
(i) Stamp Duty on Non-residential Conveyances 14
Stamp duty levied on the value of conveyances other than 15
residential property conveyances. 16
(ii) Stamp Duty on Non-quotable Marketable Securities 17
Stamp duty levied on transfers of marketable securities in 18
private companies and trusts, and in public companies and 19
trusts where the securities are not quoted on the ASX or 20
another recognised stock exchange. 21
(iii) Stamp Duty on Leases 22
Stamp duty levied on the rental payable under tenancy 23
agreements. 24
(iv) Stamp Duty on Mortgages, Bonds, Debentures and Other 25
Loan Securities 26
Stamp duty levied on the value of a secured loan property. 27
33
GST and Related Matters
SCHEDULE 1 (continued)
(v) Stamp Duty on Credit Arrangements, Installment Purchase 1
Arrangements and Rental Arrangements 2
Stamp duty levied on the value of the loan under credit 3
arrangements. 4
Stamp duty levied on credit business in respect of loans made, 5
discount transactions and credit arrangements. 6
Stamp duty levied on the price of goods purchased under 7
installment purchase arrangements. 8
Stamp duty levied on the rent paid in respect of the hire of 9
goods, including consumer and producer goods. 10
(vi) Stamp Duty on Cheques, Bills of Exchange and Promissory 11
Notes 12
Stamp duty levied on cheques, bills of exchange, promissory 13
notes, or other types of payment orders, promises to pay or 14
acknowledgment of debts, including duty on electronic debits. 15
16
34
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX B 1
PAYMENT OF GST REVENUES TO THE STATES AND 2
TERRITORIES 3
B1. Subject to the transitional arrangements and other relevant 4
provisions in this Agreement, the Commonwealth will distribute 5
GST revenue grants among the States and Territories in accordance 6
with horizontal fiscal equalisation (HFE) principles. 7
B2. The pool of funding to be distributed according to HFE principles in 8
a financial year will comprise GST revenue grants and health care 9
grants as defined under an Australian Health Care Agreement 10
between the Commonwealth and the States and Territories. A State 11
or Territory's share of the pool will be based on its population share, 12
adjusted by a relativity factor which embodies per capita financial 13
needs based on recommendations of the Commonwealth Grants 14
Commission. The relativity factor for a State or Territory will be 15
determined by the Commonwealth Treasurer after he has consulted 16
with each State and Territory. 17
B3. The total amount of GST revenue to be provided to the States and 18
Territories in a financial year will be defined as: 19
(i) the sum of GST collections, voluntary and notional payments 20
made by government bodies, and amounts withheld pursuant 21
to clause 18; reduced by 22
(ii) the amounts paid or applied under Division 35 of the GST Act 23
and under section 39 of the Taxation Administration Act 1953. 24
B4. The total amount of GST revenue in a financial year will be 25
determined by the Commissioner of Taxation in the following way: 26
35
GST and Related Matters
SCHEDULE 1 (continued)
(i) actual outcomes for the items listed in paragraph B3 for the 1
period 1 July to 31 May; plus 2
(ii) estimated outcomes for the items listed in paragraph B3 for the 3
month of June; plus 4
(iii) an adjustment amount (which may be positive or negative) to 5
account for any difference between the estimated and actual 6
outcome for the items listed in paragraph B3 for the month of 7
June in the previous year. 8
B5. GST revenue grants will be paid by the Commonwealth on the 9
twenty-seventh day of each month. Where the scheduled payment 10
day is a Saturday, Sunday or public holiday in Canberra, the 11
payment will be made on the next business day of the Reserve Bank 12
of Australia in Canberra. 13
B6. The States and Territories shall be informed of the quantum of each 14
monthly payment by close of business Canberra time on the twenty 15
sixth day of each month. Where the day is a Saturday, Sunday or 16
public holiday in Canberra, the States and Territories shall be 17
informed of the quantum of the payment on the last business day of 18
the Reserve Bank of Australia in Canberra prior to payment day. 19
B7. The distribution between the States and Territories of the payments 20
of GST revenue grants up to 15 June in each year will be based on: 21
(i) the Treasurer's determination of per capita relativities; 22
(ii) the latest available Australian Bureau of Statistics' projections, 23
or estimates, of State and Territory populations as at 31 24
December; 25
(iii) the latest available Department of Health and Aged Care 26
estimates of health care grants to be provided to a State or 27
Territory; and 28
(iv) the latest available estimates of the guaranteed minimum 29
36
GST and Related Matters
SCHEDULE 1 (continued)
amount for each State and Territory to be calculated under 1
Appendix C of this Agreement. 2
The Commonwealth will inform the States and Territories of any 3
changes to the estimates as part of the advice to be provided to the 4
States and Territories under paragraph B6. 5
B8. The payments of GST revenue grants after 15 June in each year will 6
take into account the determinations of: 7
(i) per capita relativities and Guaranteed Minimum Amounts by 8
the Treasurer; 9
(ii) populations by the Statistician; 10
(iii) health care grants by the Minister administering the National 11
Health Act 1953; and 12
(iv) GST revenues by the Commissioner of Taxation. 13
For this purpose, the final payment will be made no later than the 14
seventeenth day of June in each year. Where the seventeenth day of 15
June is a Saturday, Sunday or public holiday in Canberra, the 16
payment will be made on the next business day of the Reserve Bank 17
of Australia in Canberra. 18
B9. States shall be informed of the quantum of the final monthly 19
payment of GST revenues grants by close of business Canberra 20
time on the sixteenth day of June. Where the sixteenth day of June is 21
a Saturday, Sunday or public holiday in Canberra, the 22
Commonwealth shall inform the States of the quantum of the final 23
payment on the last business day of the Reserve Bank of Australia 24
in Canberra prior to the thirteenth. 25
B10. The timing of payments of GST revenue grants may be varied by 26
agreement between the Parties to this Agreement. 27
37
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX C 1
TRANSITIONAL ARRANGEMENTS 2
Guarantee in Legislation 3
C1. Commonwealth legislation will provide a State or Territory with an 4
entitlement to an additional amount of funding from the 5
Commonwealth to offset any shortfall between its entitlement to 6
GST revenue grants and the total amount of funding which would 7
ensure that the budgetary position of a State or Territory is not worse 8
off during the transition period. 9
(i) In 2000-01, transitional assistance will be provided to a State or 10
Territory as a grant or an interest free loan to be repaid to the 11
Commonwealth in full in 2001-02. 12
(ii) In subsequent transitional years, transitional assistance will be 13
provided to a State or Territory as a grant. 14
Guaranteed Minimum Amount 15
C2. The amount of a State or Territory's entitlement to transitional 16
assistance in a financial year will be calculated by subtracting its 17
entitlement to GST revenue grants from a "Guaranteed Minimum 18
Amount" constructed in the following way: 19
State revenues forgone: financial assistance grants, revenue 20
replacement payments and State and Territory taxes as defined in 21
Appendix A of this Agreement with the exception of stamp duties 22
on marketable securities which will be the amount as if fully 23
abolished. 24
plus 25
Reduced revenues: the amount by which States and Territories 26
adjust gambling taxation arrangements to take account of the impact 27
38
GST and Related Matters
SCHEDULE 1 (continued)
of the GST on gambling operators. 1
plus 2
Interest costs on cash flow shortfalls: the interest cost incurred by 3
States and Territories as a result of the change to cash flows arising 4
from the replacement of weekly financial assistance grants, revenue 5
replacements and State and Territory taxes with monthly GST 6
revenue grants. 7
plus 8
Loan Repayments: in 2001-02 only, the repayment of a guarantee 9
loan by a State or Territory. 10
plus 11
Additional expenditures: payments to first home owners in 12
accordance with Appendix D of this Agreement and the amount of 13
the agreed GST administration costs payable to the ATO by a State 14
or Territory. 15
plus 16
Other items: $338 million spread evenly over three years starting in 17
2000-01 in respect of the claim by States and Territories in relation 18
to revenue forgone from the abolition of the Wholesale Sales Tax 19
(WST) Tax Equivalent Regimes (with the distribution to be agreed 20
among the States and Territories). 21
minus 22
Reduced expenditures: off-road diesel subsidies and reduced costs 23
from the removal of embedded WST and excises on purchases by a 24
State or Territory government. 25
minus 26
Growth dividend: the increase in revenue to a State or Territory (not 27
including GST revenue payments) that is attributable to the impact 28
of the Commonwealth's taxation reform measures on economic 29
39
GST and Related Matters
SCHEDULE 1 (continued)
growth. 1
plus 2
Adjustments: from 2001-02, the net difference between preliminary 3
estimates and outcomes or final estimates for items that were taken 4
into account in the previous year's Guaranteed Minimum Amount. 5
In addition, $269 million in total, spread evenly over three years, will be 6
included in the new Commonwealth State Housing Agreement starting in 7
2000-01 in respect of the net increased public housing costs as a result of 8
tax reform (with the distribution to be agreed among the States and 9
Territories). 10
Heads of Treasuries' Advice to Ministerial Council 11
C3. The Guaranteed Minimum Amount for a State or Territory will be 12
determined by the Commonwealth Treasurer by 10 June of each 13
year of the transition period. The Ministerial Council will make 14
recommendations to the Treasurer on the Guaranteed Minimum 15
Amount for each State and Territory. 16
C4. The Heads of Treasuries will provide written advice to the 17
Ministerial Council on the following issues by the indicated dates. 18
(i) By 1 March 2000, advice on the estimated loans and grants to 19
be provided to each State and Territory in 2000-01 and the 20
amounts which the Commonwealth should provide to each 21
State and Territory on Tuesday 4 July 2000. 22
(ii) By 1 November 2000 advice on the most recent estimates of 23
transitional assistance for the year and any adjustment that may 24
need to be made to the amount of the loans and grants made to 25
each State and Territory. 26
(iii) By 1 September of each subsequent year of the transition 27
period, advice on the most recent estimates of the transitional 28
assistance to be provided to each State and Territory in the 29
financial year and the installment amounts which the 30
40
GST and Related Matters
SCHEDULE 1 (continued)
Commonwealth should provide to each State and Territory on 1
the first Tuesday of the following October and January. This 2
advice should identify the adjustments for the net difference 3
between preliminary estimates and outcomes or final estimates 4
for items that were taken into account in the previous year's 5
Guaranteed Minimum Amount for a State or Territory. 6
(iv) By 1 March of each subsequent year of the transition period, 7
advice on the most recent estimates of the transitional 8
assistance to be provided to each State and Territory in both the 9
current financial year and the next financial year, and the 10
installment amounts which the Commonwealth should provide 11
to each State and Territory on the first Tuesday of the following 12
April and July. 13
(v) By 1 June of each year of the transition period, advice on the 14
Guaranteed Minimum Amount for each State and Territory in 15
the current financial year. 16
Frequency and Amounts of Payments and Repayments 17
C5. In each year of the transitional period after 2000-01, the 18
Commonwealth will provide an installment of the guarantee 19
payment to a State or Territory on the first Tuesday (or the first 20
business day thereafter) of January, April, July and October. The 21
installment amounts will reflect the advice to be provided to the 22
Ministerial Council by the Heads of Treasuries under paragraph C4. 23
C6. Adjustments to the total amount of additional assistance to a State or 24
Territory in light of actual GST collections and the Treasurer's 25
determination of the Guaranteed Minimum Amount will be made in 26
conjunction with the payments of GST revenue grants after 10 June 27
in each year. 28
C7. A State or Territory will repay a loan which it receives from the 29
Commonwealth in 2000-01 in quarterly installments in 2001-02. 30
41
GST and Related Matters
SCHEDULE 1 (continued)
These installments will be paid to the Commonwealth on the same 1
day on which a State or Territory receives an amount of GST 2
revenue grants in the months of July, October, January and April. 3
C8. The methodology for calculating the amounts of particular 4
components of the Guaranteed Minimum Amount for a State or 5
Territory has been agreed by the Heads of Treasuries and is set out 6
in the document titled Methodology for Estimation of Components 7
of the Guaranteed Minimum Amount. 8
9
42
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX D 1
FIRST HOME OWNERS SCHEME 2
Principles 3
D1. The States and Territories will make legislative provision for the 4
First Home Owners Scheme (FHOS) from 1 July 2000 which will 5
incorporate programme criteria consistent with the following 6
principles: 7
(i) Eligible applicants will be entitled to $7,000 assistance (per 8
application) on eligible homes under the FHOS. 9
(ii) Assistance will be available directly as a one off payment. If the 10
recipient expressly consents, it may be available as an offset 11
against statutory levies and charges or some combination of 12
these. 13
(iii) Eligible applicants must be natural persons who are Australian 14
citizens or permanent residents who are buying or building 15
their first home in Australia. An applicant's spouse (or de 16
facto) must be included on the application. 17
(iv) To qualify for assistance, neither the applicant or the applicant's 18
spouse (or de facto) must have previously owned a home, 19
either jointly, separately or with some other person. 20
(v) Entering into a binding contract or commencement of building 21
in the case of owner builders, must have occurred on or after 22
1 July 2000. 23
(vi) An eligible home will be a new or established house, home 24
unit, flat or other type of self contained fixed dwelling that 25
meets local planning standards. Fixed dwellings will include 26
demountable dwellings where these meet local planning 27
standards. 28
43
GST and Related Matters
SCHEDULE 1 (continued)
(vii) An eligible home must be intended to be a principal place of 1
residence and occupied within a reasonable period. The home 2
must be located in the State or Territory in which the 3
application is made. Applicants who have entered into a 4
financing mechanism which involves a shared equity 5
arrangement will be eligible. 6
(viii)Assistance will not be means tested. 7
(ix) The relevant State and Territory legislation will contain 8
adequate administrative review and appeal mechanisms, along 9
with provision to prevent abuse of the FHOS. The States and 10
Territories will cooperate in the exchange of information to 11
identify eligible first home owners. 12
Other matters 13
D2. Funding of grants under the FHOS may not be drawn from Home 14
Purchase Assistance (HPA) funds provided through the 15
Commonwealth State Housing Agreement, including the pool of 16
existing HPA revenues. 17
D3. Further details concerning eligibility criteria consistent with the 18
above principles are to be agreed between the Commonwealth and 19
each State and Territory. 20
D4. The States and Territories will not introduce or vary any taxes or 21
charges associated with home purchase with the intention of 22
offsetting the benefits of the FHOS for recipients. 23
24
44
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX E 1
GST ADMINISTRATION 2
E1. The Commissioner of Taxation has the general administration of the 3
GST law. 4
E2. The ATO will arrange for the Australian Customs Service to assist 5
with the collection of the GST on imports. 6
E3. During the first 12 months following the implementation of the 7
GST, the Commonwealth will retain the discretion to make changes 8
to the GST base of an administrative nature. For this purpose, 9
changes of an administrative nature involves legislation necessary to: 10
(i) protect the integrity of the GST base; or 11
(ii) prevent tax avoidance. 12
E4. The Commonwealth will include the definition of change of an 13
administrative nature in the A New Tax System 14
(Commonwealth-State Financial Arrangements) Bill 1999. 15
E5. From July 2001, changes of an administrative nature as defined in 16
E3 will require the majority support of the Commonwealth, States 17
and Territories. 18
E6. The GST Administration Sub-Committee, which will commence 19
operation from 1 July 1999, will monitor the operation and 20
administration of the GST and make recommendations regarding 21
modifications to the GST and the administration of the GST. 22
45
GST and Related Matters
SCHEDULE 1 (continued)
E7. The GST Administration Sub-Committee will comprise officials 1
from each Party to the Agreement including representatives from the 2
ATO as required. The Commonwealth Treasury will chair the GST 3
Administration Sub-Committee. 4
E8. The Chair will convene the GST Administration Sub-Committee in 5
consultation with other members of the Sub-Committee as often as 6
may be necessary to conduct its business. If the Chair receives a 7
request from a member of the Sub-Committee, the Chair will 8
consult with the other members concerning convening a meeting. 9
E9. The functions of the Sub-Committee will include: 10
(i) monitoring the performance of the ATO in the administration 11
of the GST (Appendix F of this Agreement); 12
(ii) the assessment of policy proposals for the modification of the 13
GST rate and base; 14
(iii) making recommendations to the Ministerial Council on the 15
need for legislation which might significantly affect the GST 16
base; and 17
(iv) requesting the ATO to produce draft Public Rulings in 18
specified areas. 19
E10. The States and Territories will be consulted on draft Public Rulings 20
prior to consideration by the ATO Rulings Panel and before public 21
consultation. There will be a representative from the States and 22
Territories on the ATO Rulings Panel in relation to GST matters. 23
E11. Public rulings will not be referred to the Ministerial Council. 24
However, the GST Administration Sub-Committee will refer a 25
proposed GST change to the Ministerial Council for consideration if 26
the Sub-Committee is of the view that the change could have a 27
46
GST and Related Matters
SCHEDULE 1 (continued)
significant impact on GST revenues and so warrants Ministerial 1
review. 2
E12. Draft legislation which might significantly affect the GST base will 3
be forwarded through the GST Administrative Sub-Committee to 4
the Ministerial Council for consideration. 5
6
47
GST and Related Matters
SCHEDULE 1 (continued)
APPENDIX F 1
GST ADMINISTRATION PERFORMANCE AGREEMENT-- 2
GUIDING PRINCIPLES 3
Preamble 4
F1. This Appendix outlines the principles that will guide the subsequent 5
development of a GST Administration Performance Agreement (the 6
Performance Agreement) between the ATO and its agents, and the 7
States and Territories (the Parties). 8
Objectives and Context of the Performance Agreement 9
F2. The purpose of the Performance Agreement is to provide 10
accountability between the ATO and the States and Territories on 11
behalf of whom the GST revenue is being collected. It also provides 12
an agreed basis for the GST Administration Sub-Committee to 13
monitor the administration of the GST by the ATO and its agents in 14
return for the agreed GST administration costs being paid by the 15
States and Territories. 16
F3. The Performance Agreement will reflect the commitment by the 17
Parties to: 18
(i) achieving world's best practice for GST administration in 19
Australia; 20
(ii) a cost-effective and transparent GST administration; and 21
(iii) a cooperative relationship between the Parties. 22
F4. The Performance Agreement will recognise that achievement of 23
world's best practice GST administration, including 24
cost-effectiveness, is dependent on the GST policy framework and 25
integrated administrative design. 26
48
GST and Related Matters
SCHEDULE 1 (continued)
F5. The Performance Agreement will be consistent with the 1
arrangements set out in this Intergovernmental Agreement. 2
Components of Agreement 3
F6. The Performance Agreement will include outcomes to be achieved, 4
budgeting arrangements and monitoring and review arrangements 5
for the purposes of maintaining accountability and transparency of 6
operations. The Performance Agreement will also include the 7
process for raising matters of operational significance with the 8
Ministerial Council. 9
Outcomes 10
F7. The Performance Agreement will stipulate performance outcomes 11
and appropriate benchmarks to be achieved by the ATO. These 12
outcomes may include, but are not limited to: revenue, taxpayer 13
registration, compliance, reporting, education and legislative review. 14
Consistent with the objectives of the Agreement, the benchmarks are 15
to reflect world best practice in GST administration. 16
Cost of Administration 17
F8. The Performance Agreement will outline the Commonwealth 18
administration activities that are GST related for the purposes of 19
agreeing the GST administration costs. 20
F9. The Performance Agreement will stipulate arrangements for an audit 21
of GST costs and the systems for the control of GST costs. 22
F10. The Performance Agreement will outline the process and timing of 23
consultation for developing/modifying budgets and business plans 24
for GST administration. These budgets and business plans will be 25
developed, and/or revised, in an appropriate and timely manner so as 26
49
GST and Related Matters
SCHEDULE 1 (continued)
to broadly accord with Commonwealth arrangements for funding 1
agency operations. 2
F11. The Performance Agreement will recognise that the States and 3
Territories will fully compensate the Commonwealth for the agreed 4
costs of administering the GST. 5
Monitoring and Review 6
F12. The Performance Agreement will stipulate the: 7
(i) number and timing of formal reports by the ATO to the 8
Sub-Committee; 9
(ii) number and timing of progress reports by the ATO to the 10
Sub-Committee; and 11
(iii) arrangements for special briefings on particular issues. 12
F13. The Parties to the Performance Agreement will ensure appropriate 13
alignment of ATO Parliamentary reporting responsibilities and 14
reporting responsibilities under the Performance Agreement. 15
F14. The Performance Agreement will stipulate that ATO reports to the 16
Sub-Committee on outcomes will include: 17
(i) updates on relevant internal governance arrangements, 18
including appropriate strategic plans and annual and other 19
relevant reports that scrutinise aspects of GST operations 20
(including annual and other relevant reports from the Australian 21
National Audit Office); 22
(ii) accrual-based financial reports; 23
(iii) key outcome performance indicators (including, registrations, 24
revenue, refunds, costs, key processing workloads, Taxpayer 25
Charter standards and international benchmark comparisons); 26
50
GST and Related Matters
SCHEDULE 1 (continued)
(iv) litigation and public ruling information; 1
(v) updates on relevant compliance and cost-of-compliance 2
research; 3
(vi) administrative base issues; and 4
(vii) commentary on administrative performance and any key 5
emerging GST compliance issues and related initiatives. 6
F15. The Performance Agreement will ensure that the States and 7
Territories will have access to GST data held by the ATO subject to 8
statutory limitations. 9
Matters of Operational Significance 10
F16. The Performance Agreement will outline arrangements for raising 11
matters of operational significance with the Ministerial Council. 12
Matters of operational significance may include disputes over the 13
interpretation of the Performance Agreement and non-performance 14
by the ATO against agreed targets. The Performance Agreement 15
will ensure that the ATO will have the opportunity to provide direct 16
advice to the Ministerial Council on any matters submitted to the 17
Council. 18
Development of Agreement 19
F17. The Performance Agreement will be developed by the GST 20
Administration Sub-Committee and representatives of the ATO. 21
The Performance Agreement is to be developed with reference to 22
both: 23
(i) the guiding principles outlined in this Appendix; and 24
(ii) actual GST performance data (including revenue) in the 25
Australian context, gathered during the transitional years. 26
51
GST and Related Matters
SCHEDULE 1 (continued)
F18. The Performance Agreement is to be finalised by the end of the 1
GST transitional year ending June 2002. The Performance 2
Agreement is to be endorsed by the Ministerial Council prior to 3
being signed. 4
F19. The Performance Agreement will stipulate the process for its 5
amendment. 6
Transitional Arrangements 7
F20. The ATO and the GST Administration Sub-Committee will discuss 8
key operational issues and costs commencing in October 1999 and 9
on a semiannual basis throughout the GST transitional year ending 10
30 June 2002. 11
F21. The ATO will arrange for an audit of the systems for the control of 12
GST costs and the GST costs incurred during the period from 1 July 13
1999 to the date of the signing of the Performance Agreement by the 14
Parties. 15
F22. The ATO will undertake to establish, by the end of the Transitional 16
year ending 30 June 2002, final GST benchmarking arrangements 17
with relevant overseas administrations, subject to their agreement. 18
The ATO will discuss benchmarking plans with the GST 19
Administration Sub-Committee. 20
21
52
GST and Related Matters
SCHEDULE 2 1
¡
INOR AND CONSEQUENTIAL AMENDMENTS OF 2
M
FUEL SUBSIDY ACT 1997 3
section 7 4
1. Section 8(1)(a)-- 5
omit. 6
2. Sections 8(2), 9(6)(b), 166(1)(b) and (2)(a) and 196, definition 7
"transitional period", `2,'-- 8
omit. 9
3. Section 11(2), `sections 4 and 5'-- 10
omit, insert-- 11
`section 4'. 12
4. Sections 46, 47(1), 50(1)(b), 76, 77(1) and 79(1)(b), `2 or'-- 13
omit. 14
5. Section 64(2), `27(1)'-- 15
omit, insert-- 16
`56(1)'. 17
6. Section 85(1)(a), from `(other' to `licence)'-- 18
omit. 19
53
GST and Related Matters
SCHEDULE 2 (continued)
7. Section 99 (2), `27(1)'-- 1
omit, insert-- 2
`85(1)'. 3
8. Section 170(1), `or an off-road diesel consumer's licence'-- 4
omit. 5
9. Section 187(3), definition "prescribed period", `18, 19,' and 6
`167A,'-- 7
omit. 8
10. Section 187(3), definition "prescribed period", `or 208'-- 9
omit, insert-- 10
`, 208 or 210'. 11
11. Schedule 1, part A, entries for sections 31 to 33 and 108-- 12
omit. 13
12. Schedule 1, part B, entries for sections 25, 26, 27 and 35-- 14
omit. 15
13. Schedule 3, definition "fuel subsidy entity", `, off-road diesel 16
consumer'-- 17
omit. 18
54
GST and Related Matters
SCHEDULE 2 (continued)
14. Schedule 3, definitions "off-road diesel consumer", "off-road diesel 1
consumer's licence", "public road" and "surcharge"-- 2
omit. 3
15. Schedule 3-- 4
insert-- 5
` "public road" means a road, in any State, that is open to the public, 6
whether or not on payment of money.'. 7
8
55
GST and Related Matters
SCHEDULE 3 1
¡
MENDMENT OF ACTS 2
A
section 29 3
ACTS INTERPRETATION ACT 1954 4
´
1. Section 36-- 5
insert-- 6
` "GST" has the same meaning as it has in the A New Tax System (Goods 7
and Services Tax) Act 1999 (Cwlth) and includes notional GST of the 8
kind for which payment may be made under the GST and Related 9
Matters Act 2000, section 5.4 10
"payable", in relation to GST, includes capable of being paid under the 11
GST and Related Matters Act 2000, section 5.5 12
"supply", in relation to GST, has the same meaning as it has in the A New 13
Tax System (Goods and Services Tax) Act 1999 (Cwlth).'. 14
4 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
5 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
56
GST and Related Matters
SCHEDULE 3 (continued)
AGRICULTURAL CHEMICALS DISTRIBUTION 1
´
CONTROL ACT 1966 2
1. Section 25(3)(a), `an amount of $30 000 at the least'-- 3
omit, insert-- 4
`a minimum amount of $33 000'. 5
2. Section 25(3)(b), `an amount to be prescribed at the least'-- 6
omit, insert-- 7
`a minimum amount prescribed under a regulation'. 8
ALCAN QUEENSLAND PTY. LIMITED AGREEMENT 9
´
ACT 1965 10
1. After section 4-- 11
insert-- 12
`Application of GST to rents after 30 June 2005 13
`4A.(1) This section applies to rent payable after 30 June 2005 under-- 14
(a) this Act; or 15
(b) the agreement; or 16
(c) a lease granted under, or mentioned in, the agreement. 17
`(2) If the rent is for a supply for which GST is payable, the rent payable 18
is the total of-- 19
(a) the rent that would have been payable if the rent were not for a 20
supply for which GST is payable; and 21
57
GST and Related Matters
SCHEDULE 3 (continued)
(b) 10% of the rent that would have been payable if the rent were not 1
for a supply for which GST is payable. 2
`(3) Subsection (2) applies despite-- 3
(a) sections 2 to 4; or 4
(b) the agreement; or 5
(c) the Mineral Resources Act 1989. 6
`(4) A reference in this section to the agreement includes any amendment 7
of the agreement.'. 8
ANZAC DAY ACT 1995 9
´
1. Section 13(8)-- 10
renumber as section 13(9). 11
2. Section 13-- 12
insert-- 13
`(8) The amount of a grant paid under this section may be increased by 14
not more than the GST payable for a supply made by the Trust relating to 15
the payment of the grant.'. 16
58
GST and Related Matters
SCHEDULE 3 (continued)
SSISTED STUDENTS (ENFORCEMENT OF 1
´A
OBLIGATIONS) ACT 1951 2
1. Section 5-- 3
insert-- 4
`(2B) Also, if-- 5
(a) an amount or part of an amount payable under subsection (1) or 6
(2) (a "relevant amount") is for a supply for which GST is 7
payable; and 8
(b) the relevant amount does not include the appropriate amount for 9
GST in relation to the supply; 10
the amount payable under the subsection is increased by an amount equal to 11
the appropriate amount for GST in relation to the supply less any amount 12
included in the relevant amount for GST in relation to the supply.'. 13
2. Section 9-- 14
insert-- 15
`(2A) The amount specified in the notice may be increased by an amount 16
equal to the appropriate amount for any GST payable in relation to 17
reassignment of debt or money due or accruing from the third person to the 18
assisted student.'. 19
3. Section 9(3A)(a), `the sum set out therein as the amount due under 20
the judgment or when that judgment shall be satisfied'-- 21
omit, insert-- 22
`the amount specified in the notice or when the judgment is satisfied in 23
another way'. 24
59
GST and Related Matters
SCHEDULE 3 (continued)
AURUKUN ASSOCIATES AGREEMENT ACT 1975 1
´
1. After section 4-- 2
insert-- 3
`Application of GST to rents after 30 June 2005 4
`4A.(1) This section applies to rent payable after 30 June 2005 under-- 5
(a) this Act; or 6
(b) the agreement; or 7
(c) a lease granted under, or mentioned in, the agreement. 8
`(2) If the rent is for a supply for which GST is payable, the rent payable 9
is the total of-- 10
(a) the rent that would have been payable if the rent were not for a 11
supply for which GST is payable; and 12
(b) 10% of the rent that would have been payable if the rent were not 13
for a supply for which GST is payable. 14
`(3) Subsection (2) applies despite-- 15
(a) sections 2 to 4; or 16
(b) the agreement; or 17
(c) the Mineral Resources Act 1989. 18
`(4) A reference in this section to the agreement includes any amendment 19
of the agreement.'. 20
60
GST and Related Matters
SCHEDULE 3 (continued)
BURIALS ASSISTANCE ACT 1965 1
´
1. Section 4(3), after `subsection (2)'-- 2
insert-- 3
`, other than any amount for GST payable for a supply made by the chief 4
executive relating to the expenses,'. 5
CASINO CONTROL ACT 1982 6
´
1. Section 51(3), after `tax is to be'-- 7
insert-- 8
`as follows, less the GST deduction for the month'. 9
2. Section 51(7)-- 10
insert-- 11
` "GST deduction", for a month, means the lesser of the following 12
amounts-- 13
(a) the global GST amount, calculated under the A New Tax System 14
(Goods and Services Tax) Act 1999 (Cwlth), division 126, for the 15
month for the conduct of gaming under the casino licence; 16
(b) the relevant amount mentioned in subsection (3)(a) or (b).'. 17
61
GST and Related Matters
SCHEDULE 3 (continued)
CENTRAL QUEENSLAND COAL ASSOCIATES 1
´
AGREEMENT ACT 1968 2
1. After section 4-- 3
insert-- 4
`Application of GST to rents after 30 June 2005 5
`4A.(1) This section applies to rent payable after 30 June 2005 under-- 6
(a) this Act; or 7
(b) the agreement; or 8
(c) a lease granted under, or mentioned in, the agreement. 9
`(2) If the rent is for a supply for which GST is payable, the rent payable 10
is the total of-- 11
(a) the rent that would have been payable if the rent were not for a 12
supply for which GST is payable; and 13
(b) 10% of the rent that would have been payable if the rent were not 14
for a supply for which GST is payable. 15
`(3) Subsection (2) applies despite the following-- 16
(a) sections 2 to 4; 17
(b) the agreement; 18
(c) the Central Queensland Coal Associates Amending Agreement 19
1984; 20
(d) the Central Queensland Coal Associates Agreement (Amendment) 21
Act 1986; 22
(e) the Central Queensland Coal Associates Agreement Amendment 23
Act 1989; 24
(f) the Mineral Resources Act 1989. 25
`(4) A reference in this section to the agreement includes any amendment 26
of the agreement.'. 27
62
GST and Related Matters
SCHEDULE 3 (continued)
ITY OF BRISBANE ACT 1924 1
´C
1. Section 3(1)-- 2
insert-- 3
` "notional GST" means amounts the council may pay under the GST and 4
Related Matters Act 2000, section 5.6'. 5
2. After section 121, in part 4, division 4-- 6
insert-- 7
`Chief executive may require information from council 8
`121A.(1) The chief executive may, by written notice given to the 9
council, require the council to give to the chief executive within the 10
reasonable time stated in the notice written information about the payment 11
of notional GST that may affect the distribution, under the Local 12
Government Act 1993, section 200, of financial assistance to the council. 13
`(2) The council must comply with the notice.'. 14
3. Section 127(2)(a) to (e)-- 15
renumber as section 127(2)(b) to (f). 16
4. Section 127(2)-- 17
insert-- 18
`(a) the council giving the Minister information on an annual basis 19
about the payment of notional GST that may affect the 20
distribution, under the Local Government Act 1993, section 200, 21
of financial assistance to the council; and'. 22
6 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
63
GST and Related Matters
SCHEDULE 3 (continued)
OMMONWEALTH ALUMINIUM CORPORATION 1
´C
PTY. LIMITED AGREEMENT ACT 1957 2
1. After section 4-- 3
insert-- 4
`Application of GST to rents after 30 June 2005 5
`4A.(1) This section applies to rent payable after 30 June 2005 under-- 6
(a) this Act; or 7
(b) the agreement; or 8
(c) a lease granted under, or mentioned in, the agreement. 9
`(2) If the rent is for a supply for which GST is payable, the rent payable 10
is the total of-- 11
(a) the rent that would have been payable if the rent were not for a 12
supply for which GST is payable; and 13
(b) 10% of the rent that would have been payable if the rent were not 14
for a supply for which GST is payable. 15
`(3) Subsection (2) applies despite-- 16
(a) sections 2 to 4; or 17
(b) the agreement; or 18
(c) the Mineral Resources Act 1989. 19
`(4) A reference in this section to the agreement includes any amendment 20
of the agreement.'. 21
64
GST and Related Matters
SCHEDULE 3 (continued)
OMMUNITY SERVICES (ABORIGINES) ACT 1984 1
´C
1. Section 6-- 2
insert-- 3
` "notional GST" means amounts an Aboriginal council may pay under 4
the GST and Related Matters Act 2000, section 5.7'. 5
2. Section 27B(1)(c)-- 6
renumber as section 27B(1)(d). 7
3. Section 27B(1)-- 8
insert-- 9
`(c) Aboriginal councils giving the Minister information on an annual 10
basis about notional GST that may be paid by them; and'. 11
4. Part 3, division 1A-- 12
insert-- 13
`Chief executive may require information from Aboriginal council 14
`35.(1) The chief executive may, by written notice given to an Aboriginal 15
council, require the council to give the chief executive within the reasonable 16
time stated in the notice written information about notional GST that may be 17
paid by it. 18
`(2) The council must comply with the notice.'. 19
7 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
65
GST and Related Matters
SCHEDULE 3 (continued)
OMMUNITY SERVICES (TORRES STRAIT) ACT 1
´C
1984 2
1. Section 6-- 3
insert-- 4
` "notional GST" means amounts an Island council may pay under the 5
GST and Related Matters Act 2000, section 5.8'. 6
2. Section 25B(1)(c)-- 7
renumber as section 25B(1)(d). 8
3. Section 25B(1)-- 9
insert-- 10
`(c) Island councils giving the Minister information on an annual basis 11
about notional GST that may be paid by them; and'. 12
4. Part 3, division 1A-- 13
insert-- 14
`Chief executive may require information from Island council 15
`33.(1) The chief executive may, by written notice given to an Island 16
council, require the council to give the chief executive within the reasonable 17
time stated in the notice written information about notional GST that may be 18
paid by it. 19
`(2) The council must comply with the notice.'. 20
8 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
66
GST and Related Matters
SCHEDULE 3 (continued)
ISPOSAL OF UNCOLLECTED GOODS ACT 1967 1
´D
1. Section 6(1)(c), `$100'-- 2
omit, insert-- 3
`$110'. 4
2. Section 11(6), `$100'-- 5
omit, insert-- 6
`$110'. 7
OMESTIC BUILDING CONTRACTS ACT 2000 8
´D
1. Section 20(2)-- 9
omit. 10
2. Section 29(2)(b)-- 11
omit. 12
3. Section 29(2)(c) and (d)-- 13
renumber as section 29(2)(b) and (c). 14
4. Section 29(2)(c) as renumbered, example, `paragraph (d)'-- 15
omit, insert-- 16
`paragraph (c)'. 17
67
GST and Related Matters
SCHEDULE 3 (continued)
5. Section 31-- 1
omit. 2
6. Sections 37 and 38-- 3
omit. 4
7. Schedule 2, definitions "contract summary schedule" and 5
"imprinted copy" (both definitions)-- 6
omit. 7
8. Schedule 2, definition "regulated amount", `$3 000'-- 8
omit, insert-- 9
`$3 300'. 10
DUCATION (CAPITAL ASSISTANCE) ACT 1993 11
´E
1. Section 26-- 12
insert-- 13
`(2A) An amount paid under subsection (2) may be increased by not 14
more than the GST payable for a supply made by the recipient of the 15
amount relating directly to the payment of the amount.'. 16
2. Section 26(3), after `subsection (2)'-- 17
insert-- 18
`, including the amounts as increased under subsection (2A),'. 19
68
GST and Related Matters
SCHEDULE 3 (continued)
DUCATION (WORK EXPERIENCE) ACT 1996 1
´E
1. Section 9(2), after `$5 000 000'-- 2
insert-- 3
`plus an amount directly attributable to any GST payable in relation to a 4
supply made because of the settlement of the claim'. 5
ELECTRICITY ACT 1994 6
´
1. After section 51-- 7
insert-- 8
`Charging GST for standard customer sale contracts 9
`51AA.(1) This section applies if-- 10
(a) there are notified prices for a retail entity; and 11
(b) the notification for the prices includes a GST statement; and 12
(c) the entity provides customer retail services to a non-contestable 13
customer under a standard customer sale contract; and 14
(d) the entity charges the customer the notified prices. 15
`(2) If the GST statement provides that the notified prices exclude GST, 16
the entity may also charge the customer an amount for GST for providing 17
the service. 18
`(3) If the GST statement provides that the notified prices exclude the net 19
GST effect, the entity may also charge the customer the net GST effect for 20
providing the service. 21
`(4) The customer must pay any amount charged under subsection (2) 22
or (3). 23
69
GST and Related Matters
SCHEDULE 3 (continued)
`(5) To remove any doubt, it is declared that this section does not prevent 1
the entity from charging, under any standard customer sale contract, an 2
amount for GST for goods or for any services that are not customer retail 3
services. 4
`(6) Subsections (1) to (5) are taken to be terms of the standard customer 5
sale contract. 6
`(7) This section applies despite sections 50 to 51A.'. 7
2. Section 90(2) to (4)-- 8
omit, insert-- 9
`(2) The prices, or prices fixed under the methodology, are, for a retail 10
entity, called the "notified prices". 11
`(3) The Minister must, in deciding the notified prices, consider the 12
objects of the Act and relevant service quality standards. 13
`(4) The Minister may decide that the notified prices exclude one of the 14
following-- 15
(a) GST; 16
(b) the amount fixed by the Minister, or the amount worked out in a 17
way fixed by the Minister, as the net effect on prices of GST and 18
matters related to the imposition of GST (the "net GST effect"). 19
`(5) The Minister must, by gazette notice, publish the notified prices. 20
`(6) If the Minister has decided that GST or the net GST effect are 21
excluded from the notified prices, the gazette notice must include a 22
statement (a "GST statement") as follows-- 23
(a) that the notified prices exclude GST or the net GST effect; 24
(b) if the decision was that the net GST effect is excluded--the fixed 25
amount of the effect or the way for working it out under 26
subsection (4)(b). 27
`(7) The notified prices and any GST statement take effect-- 28
(a) on a later day stated in the notice; or 29
70
GST and Related Matters
SCHEDULE 3 (continued)
(b) if no day is stated in the notice--on the day the notice is 1
gazetted.'. 2
3. Section 91-- 3
omit, insert-- 4
`Retail entities charging for GST 5
`91.(1) This section applies if-- 6
(a) there are notified prices for a retail entity; and 7
(b) the notification for the prices includes a GST statement; and 8
(c) the entity charges non-contestable customers the notified prices 9
for providing customer retail services. 10
`(2) If the GST statement provides that the notified prices exclude GST, 11
the entity may also charge non-contestable customers an amount for GST 12
for providing the services. 13
`(3) If the GST statement provides that the notified prices exclude the net 14
GST effect, the entity may also charge non-contestable customers the net 15
GST effect for providing the services. 16
`(4) The Minister may give the entity a written direction to charge 17
non-contestable customers-- 18
(a) if the GST statement provides that the notified prices exclude 19
GST--an amount for GST for providing the services; or 20
(b) if the GST statement provides that the notified prices exclude the 21
net GST effect--the net GST effect for providing the services. 22
`(5) To remove any doubt, it is declared that this section does not prevent 23
the entity from charging, under a standard customer sale contract, an 24
amount for GST for goods or for any services that are not customer retail 25
services.'. 26
71
GST and Related Matters
SCHEDULE 3 (continued)
`Retail entity must comply with notification or direction 1
`91A.(1) This section applies if there are notified prices for providing 2
customer retail services. 3
`(2) A retail entity must charge non-contestable customers the notified 4
prices for providing the services. 5
Maximum penalty--500 penalty units. 6
`(3) If a retail entity has been given a direction under section 91(4)(a) to 7
charge an amount for GST for providing the services, it must also charge 8
that amount. 9
Maximum penalty--500 penalty units. 10
`(4) If a retail entity has been given a direction under section 91(4)(b) to 11
charge the net GST effect for providing the services, it must also charge the 12
net GST effect. 13
Maximum penalty--500 penalty units. 14
`(5) This section does not limit section 91(2) and (3).'. 15
4. Section 92(1), after `quality of service'-- 16
insert-- 17
`(a "service quality standard")'. 18
5. Section 120ZC(1)(b)-- 19
omit, insert-- 20
`(b) relevant service quality standards; or'. 21
6. Section 301(3), `the standards about quality of service'-- 22
omit, insert-- 23
`relevant service quality standards'. 24
72
GST and Related Matters
SCHEDULE 3 (continued)
7. Schedule 5-- 1
insert-- 2
` "GST statement" see section 90(6). 3
"net GST effect", for providing customer retail services, see 4
section 90(4)(b). 5
"notified prices", for a retail entity, see section 90(2). 6
"service quality standard" see section 92(1).'. 7
FAIR TRADING ACT 1989 8
´
1. Section 6(2)(b), after `$40 000'-- 9
insert-- 10
`, after discounting for any GST payable on the supply of the goods, 11
services or interest'. 12
2. Section 68(3), after `to the supplier', second mention-- 13
insert-- 14
`, together with an amount for GST payable on any supply relating to the 15
payment of the compensation,'. 16
3. Section 68(4), after `supply'-- 17
insert-- 18
`, together with an amount for GST payable on any supply relating to the 19
payment of the value'. 20
73
GST and Related Matters
SCHEDULE 3 (continued)
INANCIAL ADMINISTRATION AND AUDIT ACT 1
´F
1977 2
1. Section 9-- 3
omit, insert-- 4
`Appropriation of certain controlled receipts 5
`9.(1) A department's controlled receipts may be retained by the 6
department. 7
`(2) For each financial year, the consolidated fund is appropriated for 8
application to the department's departmental outputs, administered items 9
and equity adjustment in an amount equal to the department's controlled 10
receipts for the financial year. 11
`(3) In subsection (2)-- 12
"controlled receipts" does not include a controlled receipt mentioned in 13
section 4(2)(i).'. 14
2. Section 38-- 15
insert-- 16
`(1A) The quarterly statements must not include a controlled receipt 17
appropriated under section 9.'. 18
3. Section 38A-- 19
insert-- 20
`(2A) The Treasurer's appropriation statement must not include a 21
controlled receipt appropriated under section 9.'. 22
74
GST and Related Matters
SCHEDULE 3 (continued)
FUNERAL BENEFIT BUSINESS ACT 1982 1
´
1. Section 32(d), after `time to time'-- 2
insert-- 3
`, after discounting for any GST payable on any supply the payment 4
relates to'. 5
2. Section 56(4)(b), after `business,'-- 6
insert-- 7
`including for any GST payable on any supply relating to the vesting or 8
winding-up,'. 9
GRAMMAR SCHOOLS ACT 1975 10
´
1. Section 6, before subsection (1A)-- 11
insert-- 12
`(1AA) The amount paid under a direction under subsection (1) may 13
exceed twice the amount that has been raised to not more than the extent of 14
the GST payable for a supply made by the board of trustees relating to the 15
payment of the amount to the board.'. 16
2. Section 6(1A), `such direction'-- 17
omit, insert-- 18
`a direction under subsection (1)'. 19
75
GST and Related Matters
SCHEDULE 3 (continued)
3. Section 6(1A), after `so approved'-- 1
insert-- 2
`, the payment of the GST mentioned in subsection (1AA)'. 3
HIRE-PURCHASE ACT 1959 4
´
1. Section 34(2)(a), after `not exceeding'-- 5
insert-- 6
`, after discounting for any GST payable on any supply the commission 7
relates to,'. 8
INTERACTIVE GAMBLING (PLAYER 9
´
PROTECTION) ACT 1998 10
1. Section 113(1), `each authorised game'-- 11
omit, insert-- 12
`the authorised games'. 13
ENO ACT 1996 14
´K
1. Section 110(1), after `payable'-- 15
insert-- 16
`(the "gross tax amount"), less the GST deduction for the month'. 17
76
GST and Related Matters
SCHEDULE 3 (continued)
2. Section 110-- 1
insert-- 2
`(3) In this section-- 3
"GST deduction", for a month, means the lesser of the following 4
amounts-- 5
(a) the global GST amount for the month; 6
(b) the gross tax amount for the month.'. 7
3. Section 111(1), after `licensee's gross revenue'-- 8
insert-- 9
`, and global GST amount,'. 10
4. Schedule 4-- 11
insert-- 12
` "global GST amount", for a keno licensee for a month, means the global 13
GST amount, calculated under the A New Tax System (Goods and 14
Services Tax) Act 1999 (Cwlth), division 126, for the month for the 15
conduct of keno games under the licence.'. 16
LAND ACT 1994 17
´
1. In chapter 7, part 4-- 18
insert-- 19
`Application of GST to rents 20
`448A. If rent payable under this Act is for a supply for which GST is 21
payable, the rent payable is the total of-- 22
77
GST and Related Matters
SCHEDULE 3 (continued)
(a) the rent that would have been payable if the rent were not for a 1
supply for which GST is payable; and 2
(b) 10% of the rent that would have been payable if the rent were not 3
for a supply for which GST is payable. 4
`Application of GST to purchase price for leases 5
`448B.(1) Subsection (2) applies-- 6
(a) to all leases issued under this Act; and 7
(b) whether the lease was issued before or after the commencement 8
of this section; and 9
(c) despite any provision contained in the lease. 10
`(2) If the purchase price payable for freeholding the lease is for a supply 11
for which GST is payable, the purchase price payable is the total of-- 12
(a) the purchase price that would have been payable if the purchase 13
price were not for a supply for which GST is payable; and 14
(b) 10% of the purchase price that would have been payable if the 15
purchase price were not for a supply for which GST is payable.'. 16
LOCAL GOVERNMENT ACT 1993 17
´
1. Section 3-- 18
insert-- 19
` "notional GST" means amounts a local government may pay under the 20
GST and Related Matters Act 2000, section 5.9'. 21
9 GST and Related Matters Act 2000, section 5 (Voluntary GST equivalent
payments)
78
GST and Related Matters
SCHEDULE 3 (continued)
2. Section 200-- 1
insert-- 2
`(2) However, the State must not distribute to a local governing body an 3
amount equal to notional GST the body has not paid.'. 4
3. Section 502(1)(c) to (h)-- 5
renumber as section 502(1)(d) to (i). 6
4. Section 502(1)-- 7
insert-- 8
`(c) each local government giving the Minister information on an 9
annual basis about the payment of notional GST that may affect 10
the distribution, under section 200, of financial assistance to the 11
local government; and'. 12
MINERAL RESOURCES ACT 1989 13
´
1. After section 290-- 14
insert-- 15
`Application of GST to rents for certain mining leases 16
`290A.(1) This section applies to a lease, however called, that, under the 17
repealed schedule to this Act, section 3,10 became a mining lease under this 18
Act. 19
`(2) If any rent payable under the lease after 30 June 2005 is for a supply 20
for which GST is payable, the rent payable is the total of-- 21
10 The former schedule to this Act was repealed by Act No. 10 of 1998.
79
GST and Related Matters
SCHEDULE 3 (continued)
(a) the rent that would have been payable if the rent were not for a 1
supply for which GST is payable; and 2
(b) 10% of the rent that would have been payable if the rent were not 3
for a supply for which GST is payable. 4
`(3) Subsection (2) applies despite the provisions of the mining lease.'. 5
MOBILE HOMES ACT 1989 6
´
1. Section 8-- 7
insert-- 8
`(5) Subsection (4) does not prevent the owner charging, in addition to 9
the prescribed amount under the subsection, an amount for GST payable for 10
the supply of the service mentioned in the subsection.'. 11
MOTOR VEHICLES SECURITIES ACT 1986 12
´
1. Section 28(4), after `not exceed'-- 13
insert-- 14
`, after discounting for any GST payable on any supply relating to the 15
payment of the compensation'. 16
80
GST and Related Matters
SCHEDULE 3 (continued)
OUNT ISA MINES LIMITED AGREEMENT ACT 1
´M
1985 2
1. After section 4-- 3
insert-- 4
`Application of GST to rents after 30 June 2005 5
`5.(1) This section applies to rent payable after 30 June 2005 under-- 6
(a) this Act; or 7
(b) the agreement; or 8
(c) the formal agreement, or any amendment of the formal 9
agreement; or 10
(d) a lease granted under, or mentioned in, the agreement or the 11
formal agreement. 12
`(2) If the rent is for a supply for which GST is payable, the rent payable 13
is the total of-- 14
(a) the rent that would have been payable if the rent were not for a 15
supply for which GST is payable; and 16
(b) 10% of the rent that would have been payable if the rent were not 17
for a supply for which GST is payable. 18
`(3) Subsection (2) applies despite the following-- 19
(a) sections 2 to 3A; 20
(b) the agreement; 21
(c) the formal agreement; 22
(d) the Mineral Resources Act 1989. 23
`(4) A reference in this section to an agreement includes any amendment 24
of the agreement.'. 25
81
GST and Related Matters
SCHEDULE 3 (continued)
AY-ROLL TAX ACT 1971 1
´P
1. Section 3B-- 2
insert-- 3
`(6) For this Act, the amount or value of wages paid or payable to a 4
person must be reduced by the relevant proportion of the amount of any 5
GST paid or payable by the person on the supply to which the wages relate. 6
`(7) In this section-- 7
"relevant proportion", for GST paid or payable on a supply to which 8
wages relate, means the proportion that the amount or value of the 9
wages bears to the consideration for the supply to which the wages 10
relate.'. 11
ETROLEUM ACT 1923 12
´P
1. After section 46-- 13
insert-- 14
`Application of GST to rents 15
`46A.(1) If rent payable under section 46 for a lease is for a supply for 16
which GST is payable, the rent payable from the relevant day for the lease is 17
the total of-- 18
(a) the rent that would have been payable if the rent were not for a 19
supply for which GST is payable; and 20
(b) 10% of the rent that would have been payable if the rent were not 21
for a supply for which GST is payable. 22
`(2) In this section-- 23
"relevant day", for a lease, means-- 24
82
GST and Related Matters
SCHEDULE 3 (continued)
(a) for a lease granted before 8 July 1999--1 July 2005; or 1
(b) for a lease granted on or after 8 July 1999--25 August 2000.'. 2
PETROLEUM (SUBMERGED LANDS) ACT 1982 3
´
1. After section 140-- 4
insert-- 5
`Application of GST to permit and licence fees 6
`140A. If a fee payable under section 139 or 140 is for a supply for 7
which GST is payable, the fee payable is the total of-- 8
(a) the fee that would have been payable if the fee were not for a 9
supply for which GST is payable; and 10
(b) 10% of the fee that would have been payable if the fee were not 11
for a supply for which GST is payable.'. 12
UEENSLAND BUILDING SERVICES AUTHORITY 13
´Q
ACT 1991 14
1. Section 34(2) and (3)-- 15
omit, insert-- 16
`(2) A contractor's licence is to be in the form of a card stating-- 17
(a) the licensee's name and licence number; and 18
(b) the class of building work the licensee is licensed to carry out.'. 19
83
GST and Related Matters
SCHEDULE 3 (continued)
2. Section 34(4) and (5)-- 1
renumber as section 34(3) and (4). 2
3. After section 34-- 3
insert-- 4
`Division 3A--Issue of PINs to licensees 5
`PINs 6
`34A.(1) The authority may give a licensee a confidential personal 7
identification number (a "PIN") for use by the licensee in the licensee's 8
dealings with the authority. 9
`(2) When the authority gives a PIN to a licensee, the authority must also 10
advise the licensee of the authority's requirements for the licensee's keeping 11
and use of the PIN.'. 12
4. Section 51, heading, `or number'-- 13
omit, insert-- 14
`, number or PIN'. 15
5. Section 51(4), definition "make use of", `or certificate'-- 16
omit, insert-- 17
`, licence certificate or PIN'. 18
6. Section 51A(2), `name or number'-- 19
omit, insert-- 20
`name, number or PIN'. 21
84
GST and Related Matters
SCHEDULE 3 (continued)
7. Section 68(2), from `unless'-- 1
omit, insert-- 2
`unless-- 3
(a) the assessment manager has written information from the 4
authority showing that the appropriate insurance premium has 5
been paid; or 6
(b) the applicant produces satisfactory evidence that no insurance 7
premium is payable.'. 8
8. Section 69(2)(a), `is imprinted with the licence card'-- 9
omit, insert-- 10
`bears the licence number'. 11
9. Section 71(2)(a)(iii) and (iv)-- 12
renumber as section 71(2)(a)(viii) and (ix). 13
10. Section 71(2)(a)-- 14
insert-- 15
`(iii) a licensed contractor whose name is stated on the contract for 16
carrying out the work; and 17
(iv) a licensed contractor whose name is stated on an insurance 18
notification form for the work; and 19
(v) a licensed contractor whose licence number is stated on the 20
contract for carrying out the work; and 21
(vi) a licensed contractor whose licence number is stated on an 22
insurance notification form for the work; and 23
(vii) a licensed contractor whose PIN was used for putting in 24
place, for the work, insurance under the statutory insurance 25
scheme; and'. 26
85
GST and Related Matters
SCHEDULE 3 (continued)
11. Section 71-- 1
insert-- 2
`(6) In a proceeding brought by the authority under subsection (1) against 3
a licensed contractor mentioned in subsection (2)(a)(iii), (iv), (v), (vi) or 4
(vii), it is a defence for the licensed contractor to prove-- 5
(a) for a licensed contractor mentioned in subsection (2)(a)(iii)--that 6
the licensed contractor's name was stated on the contract for 7
carrying out the work without the licensed contractor's authority; 8
and 9
(b) for a licensed contractor mentioned in subsection (2)(a)(iv)--that 10
the licensed contractor's name was stated on the insurance 11
notification form for the work without the licensed contractor's 12
authority; and 13
(c) for a licensed contractor mentioned in subsection (2)(a)(v)--that 14
the licensed contractor's licence number was stated on the contract 15
for carrying out the work without the licensed contractor's 16
authority; and 17
(d) for a licensed contractor mentioned in subsection (2)(a)(vi)--that 18
the licensed contractor's licence number was stated on the 19
insurance notification form for the work without the licensed 20
contractor's authority; and 21
(e) for a licensed contractor mentioned in subsection (2)(a)(vii)-- 22
(i) that the licensed contractor's PIN was used for putting in 23
place, for the work, insurance under the statutory insurance 24
scheme without the licensed contractor's authority; and 25
(ii) that the licensed contractor took all reasonable steps to ensure 26
the licensed contractor's PIN was kept and used in 27
accordance with the authority's requirements for the keeping 28
and use of the PIN.'. 29
86
GST and Related Matters
SCHEDULE 3 (continued)
12. Section 72(5)-- 1
insert-- 2
`(ba)a licensed contractor whose name is stated on the contract for 3
carrying out the building work; and 4
(bb) a licensed contractor whose name is stated on an insurance 5
notification form for the building work; and 6
(bc) a licensed contractor whose licence number is stated on the 7
contract for carrying out the building work; and 8
(bd) a licensed contractor whose licence number is stated on an 9
insurance notification form for the building work; and 10
(be) a licensed contractor whose PIN was used for putting in place, for 11
the building work, insurance under the statutory insurance 12
scheme; and'. 13
13. Section 72-- 14
insert-- 15
`(13A) In a prosecution for an offence against subsection (10), or in a 16
proceeding for taking disciplinary action on the ground that a licensee has 17
failed to comply with a direction to rectify building work-- 18
(a) it is a defence for a licensed contractor mentioned in 19
subsection (5)(ba) to prove that the licensed contractor's name 20
was stated on the contract for carrying out the building work 21
without the licensed contractor's authority; and 22
(b) it is a defence for a licensed contractor mentioned in 23
subsection (5)(bb) to prove that the licensed contractor's name 24
was stated on the insurance notification form for the building 25
work without the licensed contractor's authority; and 26
(c) it is a defence for a licensed contractor mentioned in 27
subsection (5)(bc) to prove that the licensed contractor's licence 28
number was stated on the contract for carrying out the building 29
work without the licensed contractor's authority; and 30
87
GST and Related Matters
SCHEDULE 3 (continued)
(d) it is a defence for a licensed contractor mentioned in 1
subsection (5)(bd) to prove that the licensed contractor's licence 2
number was stated on the insurance notification form for the 3
building work without the licensed contractor's authority; and 4
(e) it is a defence for a licensed contractor mentioned in 5
subsection (5)(be) to prove that-- 6
(i) the licensed contractor's PIN was used for putting in place, 7
for the building work, insurance under the statutory 8
insurance scheme without the licensed contractor's authority; 9
and 10
(ii) the licensed contractor took all reasonable steps to ensure the 11
licensed contractor's PIN was kept and used in accordance 12
with the authority's requirements for the keeping and use of 13
the PIN.'. 14
14. Schedule 1, after section 13-- 15
insert-- 16
`PART 4--TRANSITIONAL PROVISIONS FOR GST 17
AND RELATED MATTERS ACT 2000 18
`Residential construction work for s 71 19
`14. For applying section 71(2)(a)(iii) to (vi), the relevant residential 20
construction work mentioned in section 71(2)(a) does not include relevant 21
residential construction work that was the subject of a contract entered into 22
before 1 July 2000. 23
`Building work for s 72 24
`15. For applying section 72(5)(ba) to (bd), the building work mentioned 25
in section 72(5) does not include building work that was the subject of a 26
contract entered into before 1 July 2000.'. 27
88
GST and Related Matters
SCHEDULE 3 (continued)
15. Schedule 2-- 1
insert-- 2
` "insurance notification form" means a form approved by the authority 3
on which information about building work is submitted to the authority 4
for insuring the work under the statutory insurance scheme. 5
"PIN" see section 34A.'. 6
UEENSLAND NICKEL AGREEMENT ACT 1970 7
´Q
1. After section 4-- 8
insert-- 9
`Application of GST to rents after 30 June 2005 10
`5.(1) This section applies to rent payable after 30 June 2005 under-- 11
(a) this Act; or 12
(b) the agreement; or 13
(c) a lease granted under, or mentioned in, the agreement. 14
`(2) If the rent is for a supply for which GST is payable, the rent payable 15
is the total of-- 16
(a) the rent that would have been payable if the rent were not for a 17
supply for which GST is payable; and 18
(b) 10% of the rent that would have been payable if the rent were not 19
for a supply for which GST is payable. 20
`(3) Subsection (2) applies despite the following-- 21
(a) sections 2 to 4; 22
(b) the agreement; 23
(c) the repealed Greenvale Agreement Act Amendment Act 1974; 24
89
GST and Related Matters
SCHEDULE 3 (continued)
(d) the repealed Greenvale Agreement Act Amendment Act 1975; 1
(e) the Queensland Nickel Agreement Act 1988 or the agreement 2
mentioned in section 9 of that Act;11 3
(f) the Mineral Resources Act 1989. 4
`(4) A reference in this section to the agreement includes any amendment 5
of the agreement.'. 6
ACING AND BETTING ACT 1980 7
´R
1. Part 4, division 2-- 8
omit. 9
RESIDENTIAL TENANCIES ACT 1994 10
´
1. Section 147-- 11
insert-- 12
`(4) Subsections (2) and (3) do not prevent the lessor charging, in 13
addition to the prescribed fee under subsection (2), an amount for GST 14
payable for the supply of the service in the sale or attempted sale.'. 15
11 Queensland Nickel Agreement Act 1988, section 9 (Authority to make agreement)
90
GST and Related Matters
SCHEDULE 3 (continued)
ECOND-HAND DEALERS AND COLLECTORS ACT 1
´S
1984 2
1. Section 44(5), `$50'-- 3
omit, insert-- 4
`$55'. 5
SOUTH BANK CORPORATION ACT 1989 6
´
1. Schedule 7, section 78(1)(a), `$1 000'-- 7
omit, insert-- 8
`$1 100'. 9
TAMP ACT 1894 10
´S
1. Section 31A(6), after `transfer'-- 11
insert-- 12
`or a transfer made after 30 June 2001 of a quoted security'. 13
2. After section 31B-- 14
insert-- 15
`Application of ss 31C, 31E, 31G, 31GA and 31H 16
`31BAA. Sections 31C, 31E, 31G, 31GA and 31H do not apply to any 17
sale, purchase or transfer made after 30 June 2001 of a quoted security.'. 18
91
GST and Related Matters
SCHEDULE 3 (continued)
3. Section 31GA(1) and (2), `5 years'-- 1
omit, insert-- 2
`the prescribed period'. 3
4. Section 31GA-- 4
insert-- 5
`(7) In this section-- 6
"prescribed period" means-- 7
(a) 5 years; or 8
(b) for a transfer made before 1 July 2001 of a quoted security for 9
which a lesser period is prescribed under a regulation--the lesser 10
period.'. 11
5. Section 31J(6)-- 12
insert-- 13
`(h) is made after 30 June 2001 for a quoted security.'. 14
6. Section 31J(8), `a period of 3 years'-- 15
omit, insert-- 16
`the prescribed period'. 17
7. Section 31J-- 18
insert-- 19
`(12) In this section-- 20
"prescribed period" means-- 21
(a) 3 years; or 22
(b) for a disposition made before 1 July 2001 of a quoted security for 23
92
GST and Related Matters
SCHEDULE 3 (continued)
which a lesser period is prescribed under a regulation--the lesser 1
period.'. 2
8. Section 31K-- 3
insert-- 4
`(2) However, the CHESS provisions do not apply to a transfer 5
mentioned in subsection (1) made after 30 June 2001 of a quoted security.'. 6
9. Section 31N(6)(b) and 31P(4), after `transfer'-- 7
insert-- 8
`or, for a transfer made before 1 July 2001 of a quoted security for 9
which a lesser period is prescribed under a regulation, for the lesser 10
period'. 11
10. Section 31V, after `made'-- 12
insert-- 13
`or, for a transfer made before 1 July 2001 of a quoted security for 14
which a lesser period is prescribed under a regulation, for the lesser 15
period.'. 16
11. Section 32A(1), definition "purchase price", paragraph (a), after 17
`matter of the agreement'-- 18
insert-- 19
`less the GST component,'. 20
93
GST and Related Matters
SCHEDULE 3 (continued)
12. Section 32A(1), definition "purchase price", paragraph (b), after 1
`the rental agreement'-- 2
insert-- 3
`less the notional GST component'. 4
13. Section 32A(1)-- 5
insert-- 6
` "GST component", for a credit-purchase agreement or hire purchase 7
agreement, means the amount of GST paid or payable by the vendor 8
on the supply constituted by the agreement. 9
"notional GST component", for a rental agreement, means the amount of 10
GST that would have been payable on the supply constituted by the 11
purchase mentioned in the definition "purchase price", paragraph (b).'. 12
14. Section 32A(6B)(a)-- 13
insert-- 14
`(via) the GST component or notional GST component for the 15
agreement;'. 16
15. Sections 35B(1)(a)(xi), 35B(1AA)(b) and 35B(1AB)(b)(ii), after 17
`charges'-- 18
insert-- 19
`but excluding the GST component'. 20
16. Section 35B(1)(a)(xii), `referred to in'-- 21
omit, insert-- 22
`worked out under'. 23
94
GST and Related Matters
SCHEDULE 3 (continued)
17. Section 35B(1AC)-- 1
insert-- 2
` "GST component", for the granting of rights for the use of goods, means 3
the amount of GST paid or payable by the required person on the 4
supplies constituted by the granting of the rights.'. 5
18. Section 54AC-- 6
insert-- 7
`(3A) Subsection (3) does not apply to a change in beneficial ownership 8
of a quoted security under a transaction or acquisition after 30 June 2001.'. 9
19. Section 57A(2AB), `sales tax,'-- 10
omit. 11
20. Section 57A(2A), definition "list price"-- 12
omit, insert-- 13
` "list price", of a motor vehicle, means the recommended retail price (or, if 14
there is more than 1 recommended retail price, the highest 15
recommended retail price) of the manufacturer, importer or principal 16
distributor at Brisbane of-- 17
(a) for a motor vehicle other than a motor truck--the motor vehicle; 18
or 19
(b) for a motor truck--the relevant make and model of the 20
cab-chassis.'. 21
21. Schedule 1, under the heading `Conveyance or transfer', after 22
exemption 20-- 23
insert-- 24
`21. A transfer after 30 June 2001 of a quoted security.'. 25
95
GST and Related Matters
SCHEDULE 3 (continued)
22. Schedule 2 (Dictionary)-- 1
insert-- 2
` "quoted security" means-- 3
(a) a marketable security quoted on a recognised stock exchange as 4
defined in section 31B; or 5
(b) a CUFS; 6
(c) a security mentioned in the definition "right in respect of shares", 7
paragraph (b); or 8
(d) another right in respect of a share if the share is a marketable 9
security mentioned in paragraph (a). 10
"recognised stock exchange" means-- 11
(a) the Australian Stock Exchange Limited; or 12
(b) another stock exchange prescribed under a regulation.'. 13
THIESS PEABODY COAL PTY. LTD. AGREEMENT 14
´
ACT 1962 15
1. After section 4-- 16
insert-- 17
`Application of GST to rents after 30 June 2005 18
`4A.(1) This section applies to rent payable after 30 June 2005 under any 19
coal mining lease or special coal mining lease under, or mentioned in, the 20
agreement. 21
`(2) If the rent is for a supply for which GST is payable, the rent payable 22
is the total of-- 23
(a) the rent that would have been payable if the rent were not for a 24
supply for which GST is payable; and 25
96
GST and Related Matters
SCHEDULE 3 (continued)
(b) 10% of the rent that would have been payable if the rent were not 1
for a supply for which GST is payable. 2
`(3) Subsection (2) applies despite the following-- 3
(a) sections 2 to 4; 4
(b) the agreement; 5
(c) the Thiess Peabody Mitsui Coal Pty. Ltd. Agreements Act 1965 or 6
the railway agreement mentioned in that Act; 7
(d) the repealed section 11 of the Coal Mining Act 1925, mentioned in 8
the agreement; 9
(e) the repealed Mining Act 1968; 10
(f) the Mineral Resources Act 1989. 11
`(4) A reference in this section to the agreement includes any amendment 12
of the agreement.'. 13
TRUSTEE COMPANIES ACT 1968 14
´
1. Section 41(1), after `exceeding'-- 15
insert-- 16
`, after discounting for any GST payable on any supply the commission 17
relates to'. 18
2. Section 41(5)-- 19
omit, insert-- 20
`(5) If the administration or management of an estate was committed to a 21
trustee company before 1 July 2000, the commission charged by the trustee 22
company against the estate must not exceed, after discounting for any GST 23
payable on any supply the commission relates to, the amount of the 24
97
GST and Related Matters
SCHEDULE 3 (continued)
published scale of charges of the trustee company when the administration 1
or management of the estate was committed to the trustee company. 2
`(5A) If the administration or management of an estate was committed to 3
a trustee company on or after 1 July 2000, the commission charged by the 4
trustee company against the estate must not exceed the amount of the 5
published scale of charges of the trustee company when the administration 6
or management of the estate was committed to the trustee company.'. 7
3. Section 41(6), `Notwithstanding subsection (5)'-- 8
omit, insert-- 9
`Despite subsections (5) and (5A)'. 10
4. Section 45(1)(b), after `not exceeding'-- 11
insert-- 12
`, after discounting for any GST payable on any supply the fee relates 13
to,'. 14
5. Section 45(1)(c), after `at the rate of'-- 15
insert-- 16
`, after discounting for any GST payable on any supply the fee relates 17
to,'. 18
6. Part 4-- 19
insert-- 20
`Recovery of GST 21
`45A.(1) This section applies if-- 22
(a) a commission or fee is chargeable by a trustee company against 23
an estate; and 24
98
GST and Related Matters
SCHEDULE 3 (continued)
(b) the trustee company is required to pay to the Commissioner of 1
Taxation under the Taxation Administration Act 1953 (Cwlth) an 2
amount for GST on a supply the commission or fee relates to. 3
`(2) To remove doubt, it is declared that the amount for GST may be 4
charged against the estate as part of the total commission or fee.'. 5
VOCATIONAL EDUCATION AND TRAINING 6
´
(INDUSTRY PLACEMENT) ACT 1992 7
1. Section 20(2), after `$2 000 000'-- 8
insert-- 9
`excluding GST'. 10
WAGERING ACT 1998 11
´
1. Section 166(1) to (3)-- 12
renumber as section 166(2) to (4). 13
2. Section 166-- 14
insert-- 15
`166.(1) The wagering tax payable by an authority holder, for a month 16
for wagering conducted under the wagering authority, is-- 17
(a) if subsection (2) applies--the gross wagering tax for the month 18
under the subsection; and 19
(b) if subsection (3) applies--the gross wagering tax for the month 20
99
GST and Related Matters
SCHEDULE 3 (continued)
under the subsection; 1
less the GST deduction for the month for the wagering.'. 2
3. Section 166(2) and (3) (as renumbered), `wagering tax to be paid for 3
a month by the authority holder'-- 4
omit, insert-- 5
`the authority holder's gross wagering tax for a month'. 6
4. Section 166-- 7
insert-- 8
`(5) In this section-- 9
"GST deduction", for a month for wagering, means the lesser of the 10
following amounts-- 11
(a) the global GST amount, calculated under the A New Tax System 12
(Goods and Services Tax) Act 1999 (Cwlth), division 126, for the 13
month for the wagering; 14
(b) the total amount of gross wagering tax for the month for the 15
wagering.'. 16
WORKPLACE HEALTH AND SAFETY ACT 1995 17
´
1. Schedule 3, definition "building work", after `is', first mention-- 18
insert-- 19
`, after discounting for any GST payable in relation to the supply of the 20
work,'. 21
100
GST and Related Matters
SCHEDULE 3 (continued)
2. Schedule 3, definition "civil construction work", `is more than 1
$40 000'-- 2
omit, insert-- 3
`is, after discounting for any GST payable in relation to the supply of the 4
work, more than $40 000'. 5
© State of Queensland 2000
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