This consultation process has now been completed. Submissions available
Date
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Consultation Type
Consultation Paper
In the 2011-12 Budget (Budget Paper No.2, page 25) the Government announced that it will amend the goods and services tax (GST) law to clarify that Division 105 of the GST Act operates to the exclusion of Division 58 of the GST Act where a mortgagee in possession or control sells the property of a corporation.
The attached consultation paper has been prepared by Treasury to provide additional information on how the announced measure might operate and to seek feedback on its design and implementation.