Remake of sunsetting GST transition regulations

This consultation process has now been completed.
Consultation Type
Exposure Draft

Key Documents

The existing A New Tax System (Goods and Services Tax Transition) Regulations 2000 are scheduled to sunset on 1 October 2019.

The draft A New Tax System (Goods and Services Tax) Amendment (Transition) Regulations 2019 are being made to facilitate the application of the goods and services tax to supplies made under contracts entered into prior to 1 July 2000.

The draft regulations do not alter the substantive meaning or operation of the existing regulations. Minor technical changes have been made to reflect current drafting practice and omit provisions that are no longer operative.

Further details on the draft regulations are contained in the Explanatory Statement. The community’s views are sought on the draft regulations.


No submissions are currently available.