Summary
Amends the:
A New Tax System (Goods and Services Tax) Act 1999
and
Taxation Administration Act 1953
in relation to: the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures;
A New Tax System (Goods and Services Tax) Act 1999
,
Excise Act 1901
,
Income Tax Assessment Act 1997
and
Taxation Administration Act 1953
to include indirect tax rulings and excise advice in the general rulings regime; and
A New Tax System (Goods and Services Tax) Act 1999
in relation to the requirements for tax invoices.