Bill
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016
passed, as at 2016-05-05. Treasury portfolio.
- Sponsor
- Not recorded
- Portfolio
- Treasury
Recorded stages
- introduced — 2016-02-10
- second reading — 2016-02-10
- second reading — 2016-02-23
- second reading — 2016-03-03
- second reading — 2016-03-03
- third reading — 2016-03-03
- introduced — 2016-03-16
- second reading — 2016-03-16
- other — 2016-04-17
- other — 2016-05-02
- second reading — 2016-05-04
- second reading — 2016-05-04
- second reading — 2016-05-04
- committee — 2016-05-04
- third reading — 2016-05-04
- other — 2016-05-04
- passed — 2016-05-04
- royal assent — 2016-05-05
Divisions
No divisions recorded. Most questions are decided on the voices; this does not establish that a bill was unopposed.
Plain-language summary
Written by a model from the explanatory memorandum; not the record, as at 2016-02-10.
This bill would extend the goods and services tax (GST) to digital products and services supplied by foreign businesses to Australian consumers.
It would make supplies of digital products and services connected with the indirect tax zone (ITZ) when made to an Australian consumer, and allow responsibility for GST to be shifted to operators of electronic distribution platforms.
The changes are modelled on similar rules in the European Union and Norway, and would allow affected suppliers to elect limited registration with simplified reporting.
- Extends GST to digital products and services supplied by foreign businesses to Australian consumers.
- Shifts GST liability to operators of electronic distribution platforms in certain circumstances.
- Allows limited registration and simplified reporting for affected suppliers.
Foreign suppliers of digital products and services, operators of electronic distribution platforms, and Australian consumers.
Sources
em
em supp
billhome
frl act