Remaking Sunsetting GST Regulations

This consultation process has now been completed.

Key Documents

The Government today has released for public consultation an exposure draft of the A New Tax System (Goods and Services Tax) Regulations 2019 and the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 and explanatory materials. The existing GST Regulations are due to sunset, and must be remade before 1 April 2019. The existing regulations include rules concerning a number of provisions in the GST law.

The draft regulations propose to remake and update the existing GST regulations by omitting redundant provisions, updating obsolete references, simplifying language and restructuring the regulations for ease of navigation. The regulations are only being changed to the extent required to ensure that the existing rules remain operational and that the drafting is consistent with current drafting practice. No policy changes are being made in the process of remaking these sunsetting regulations. The Exposure draft Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 propose to make minor consequential amendments, including amendments to other regulations that refer to the GST Regulations as a result of renumbering of those regulations in the draft exposure draft regulations.


No submissions are currently available.