Legislative developments – 2010 – changes to GST law

Summary

  • Tax Laws Amendment (2009 GST Administration Measures) Act 2010, No 20, received royal assent on 24 March 2010.  The Act contains six measures arising from the Board of Taxation Review into the administration of GST.  The measures relate to time limits on entitlements to input tax credits, refund collection system, agency provisions, gambling supplies to entities outside Australia, recovery of overpaid refunds, interaction of associate provisions

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