Discussion paper

Collection models for GST on low value imported goods - discussion paper

28 Jul 2017
Description

This inquiry will consider the matter of the amendments to the A New Tax System (Goods and Services Tax) Act 1999 in relation to collecting GST on low value imported goods, including:

  1. the effectiveness of the amendments
  2. whether models for collecting goods and services tax in relation to offshore supplies of low value goods other than the amendments might be suitable (including evaluation of the effects of the models on Australian small businesses and consumers)
  3. any other aspect the Commission considers relevant to the implementation of the amendments.

This discussion paper highlights the key issues and outlines preliminary views drawing on existing research and evidence.

Submissions are due by Wednesday 30 August 2017.

The inquiry report is expected to be handed to the Australian Government by 31 October 2017.

The release of the final report by the Government is the final step in the process. Under the Productivity Commission Act 1998, the Government is required to table the report in each House of the Parliament within 25 sitting days of receipt.

Publication Details
License Type: 
CC BY
Published year only: 
2017
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