Part 1
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Commonwealth act
This Act requires unanimous agreement of all States before the GST rate or the taxable GST base can be changed. Ministerial adjustments that affect the base must follow a procedure agreed by all States, with narrow exceptions for purely administrative tweaks.
It affects the Commonwealth, State governments, ministers and taxpayers by shifting decision-making power to States, constraining unilateral changes and affecting state revenue certainty, compliance burdens and policy coordination costs.
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Direct links to the current provisions in A New Tax System (Managing the GST Rate and Base) Act 1999.
This Act may be cited as the A New Tax System (Managing the GST Rate and Base) Act 1999.
(1) This Act commences at the later of: (a) the start of the day on which this Act receives the Royal Assent; and (b) the start of the day after the last day on which any of the following receive the Royal Assent: (i) the GST Act; and (iii) the A New Tax System (Goods and Services Tax Administration) Act 1999. (2) To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection (1) have received the Royal Assent
This Act deals with circumstances in which the rate of the GST and the GST base can be altered.
In this Act, unless the contrary intention appears:
GST has the same meaning as in the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST Imposition Acts mean:
(a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
(b) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
(c) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
(d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005;
(e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005;
(f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005.
State includes the Australian Capital Territory and the Northern Territory.
(1) The rate of the GST, and the GST base, are not to be changed unless each State agrees to the change. Such changes to the GST base should be consistent with: (a) maintaining the integrity of the GST base; and (b) administrative simplicity; and (c) minimising compliance costs for taxpayers. (2) In particular, but without limiting subsection (1), a Minister may only make a determination under the GST Act, or the A New Tax System (Goods and Services Tax Transition) Act 1999, that affects the GST base if the determination is made in accordance with a procedure to which all of the States have agreed. (3) This section does not apply to the changes to the GST base that are contained in legislation introduced, or regulations or other instruments made, before 1 July 2001 if the changes are: (a) of an administrative nature; and (b) necessary to facilitate minor adjustments to the GST; and (c) made having regard to the need to protect the revenue of the States. (4) Also, this section does not apply to later changes to the GST base if the changes are of an administrative nature and are approved by a majority of the Commonwealth and the States.
(1) In this Part:
rate of the GST is the rate of tax specified in the GST Imposition Acts.
(2) A change is of an administrative nature only if the change is necessary to: (a) maintain the integrity of the GST base; or (b) prevent tax avoidance.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the A New Tax System (Managing the GST Rate and Base) Act 1999.
(1) This Act commences at the later of: (a) the start of the day on which this Act receives the Royal Assent; and (b) the start of the day after the last day on which any of the following receive the Royal Assent: (i) the GST Act; and (iii) the A New Tax System (Goods and Services Tax Administration) Act 1999. (2) To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection (1) have received the Royal Assent
This Act deals with circumstances in which the rate of the GST and the GST base can be altered.
In this Act, unless the contrary intention appears:
GST has the same meaning as in the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST Imposition Acts mean:
(a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
(b) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
(c) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
(d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005;
(e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005;
(f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005.
State includes the Australian Capital Territory and the Northern Territory.
(1) The rate of the GST, and the GST base, are not to be changed unless each State agrees to the change. Such changes to the GST base should be consistent with: (a) maintaining the integrity of the GST base; and (b) administrative simplicity; and (c) minimising compliance costs for taxpayers. (2) In particular, but without limiting subsection (1), a Minister may only make a determination under the GST Act, or the A New Tax System (Goods and Services Tax Transition) Act 1999, that affects the GST base if the determination is made in accordance with a procedure to which all of the States have agreed. (3) This section does not apply to the changes to the GST base that are contained in legislation introduced, or regulations or other instruments made, before 1 July 2001 if the changes are: (a) of an administrative nature; and (b) necessary to facilitate minor adjustments to the GST; and (c) made having regard to the need to protect the revenue of the States. (4) Also, this section does not apply to later changes to the GST base if the changes are of an administrative nature and are approved by a majority of the Commonwealth and the States.
(1) In this Part:
rate of the GST is the rate of tax specified in the GST Imposition Acts.
(2) A change is of an administrative nature only if the change is necessary to: (a) maintain the integrity of the GST base; or (b) prevent tax avoidance.