GST treatment of appropriations

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

Key Documents

The Treasury has released exposure draft legislation and draft explanatory material concerning changes to the Goods and Services Tax (GST) law to restore the policy intent that the non-commercial activities of government related entities are not subject to GST. The Government has decided to amend the law following the decision of the Full Federal Court of Australia in TT-Line Co Pty Ltd v FCT [2009] FCAFC 178.


3 submissions were received for this consultation, including 1 confidential submission.