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Remaking Sunsetting GST Regulations

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.


You can submit responses to this consultation up until 8 February 2019.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond


Address written submissions to:

Individuals and Indirect Taxes Division
The Treasury
Langton Crescent
Parkes ACT 2600