Summary

• Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 received royal assent on 28 June 2010.  Entities are able to, on any day during a tax period, form, change and dissolve a GST group or GST joint venture, change a representative member or joint venture operator, also entities are able to enter into indirect tax sharing agreements

Links to documents

Legislation

• Tax Laws Amendment (2010 GST Administration Measures No 2) Act 2010
• Explanatory Memorandum

Media releases

• No 135/2010 issued on 18 June 2010