Legislative developments – 2011 – GST groups and GST joint ventures


  • This measure was announced in the 2009-10 Budget and forms part of recommendation 32 from the Board of Taxation review of GST administration.
  • The amendments replace the detailed GST grouping membership rules with principle-based rules, allowing certain holding entities to register and group for GST purposes despite not carrying on an enterprise, clarify the policy intend that specific contribution amounts calculated under an indirect tax sharing agreement by participants of a GST joint venture and members of a GST group must, if requested, be provided to us, make minor technical amendments
  • The measures will apply from the first quarterly tax period after royal assent announced in the 2011-12 Budget on 10 May 2011.

Links to documents

Exposure drafts

Media releases

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