Key Documents
The Government announced in the 2017-18 Budget that from 1 July 2018, purchasers of new residential premises or new residential subdivisions would pay the GST on the purchase price directly to the ATO as part of the settlement.
This consultation seeks stakeholder views on amendments to the Taxation Administration Act 1953, and consequential amendments to the A New Tax System (Goods and Services) Act 1999 and the Income Tax Assessment Act 1997.