Federal Register of Legislation - Australian Government

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SLI 2012 No. 87 Regulations as made
This regulation amends the A New Tax System (Goods and Services Tax) Regulations 1999 to treat all components of a hire purchase transaction as taxable supplies, extend the availability of reduced input tax credits relating to life insurance, lenders mortgage reinsurance and transactional fraud monitoring services, modify access to a reduced input tax credit for recognised trust entities, and clarify the language used in relation to guarantees and indemnities.
Administered by: Treasury
General Comments: The Explanatory Statement for this Regulation was replaced on 30/05/12 to incorporate a change to Example 2 . The original Explanatory Statement has been attached as supporting material.
Registered 29 May 2012
Tabling HistoryDate
Tabled HR31-May-2012
Tabled Senate18-Jun-2012
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013
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Legislative Instrument
F2012L01102 : Authoritative PDF Document : 82KB Primary Document Icon F2012L01102 : ZIP Document : 37KB
7 pages

Explanatory Statement
F2012L01102ES : PDF Document : 0.2MB Primary Document Icon F2012L01102ES : ZIP Document : 37KB
14 pages

Supporting Material
F2012L01102SMN01 : PDF Document : 0.2MB Primary Document Icon F2012L01102SMN01 : ZIP Document : 24KB
14 pages
Superseeded Explanatory Statement