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.
Made 24 May 2012
Registered 29 May 2012
Tabled HR 31 May 2012
Tabled Senate 18 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Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013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