Supplementary Order Paper No 252

No 252

House of Representatives

Supplementary Order Paper

Tuesday, 18 June 2019

Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill

Proposed amendments

Andrew Bayly, in Committee, to move the following amendments:

Clause 2

In clause 2(12), replace 41, 46, 48B, 48C, 51C, 61, 61B(1), 65(2), (3C), (4), (4B), (5), (5B), and (6), 70B, and 70C (page 9, lines 23 and 24) with 46, 61, 61B(1), 70B, and 70C.

In clause 2(15), replace 56, 61B(2), (page 9, line 34) with 41, 48B, 48C, 51C, 56, 61B(2), 65(2), (3C), (4), (4B), (5), (5B), and (6),

Explanatory note

This Supplementary Order Paper amends the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill to amend the date that ring-fencing proposals come into force, from 1 April 2019 to 1 April 2020. The basis for the change is because the Government’s proposal is a retrospective tax.