7BNon-compliance with GST law

7B Non-compliance with GST law

[Section 7B Inserted by No. 21 of 2000, s. 24, Applied:31 May 2000]

(1)  For the purposes of this Part, the Minister may determine that a council has failed to comply with the GST law.

(2)  A determination under subsection (1) may be based on –

(a) an auditor’s report on the accounts and financial statements of a council as required under section 85 of the Local Government Act 1993 ; or

(b) [Section 7B Subsection (2) amended by No. 9 of 2005, Sched. 1, Applied:01 Jul 2005] information included in a statement provided under section 72A of the Local Government Act 1993 ; or

(c) failure to register with the Australian Taxation Office as required by the GST law; or

(d) any failure to comply with subsection (3) ; or

(e) any other information available to the Minister, whether provided by the council or not.

(3)  For the purposes of this section, a council must provide the Minister with copies of any correspondence between it and the Australian Taxation Office or its agent relating to any outstanding goods and services tax debts.

(4)  The council must provide the copies of the correspondence referred to in subsection (3) within 7 days after sending it to, or receiving it from, the Australian Taxation Office or its agent.

(5)  If the Minister determines that a council has failed to comply with the GST law, he or she must –

(a) in writing advise the council of the determination; and

(b) direct the State Grants Commission to investigate and report under section 3(2)(c) of the State Grants Commission Act 1976 on any matter relating to the obligation of the council to comply with the GST law.