Appendix A: GST revenue measures since the 2002-03 Budget
GST Determination to make Languages Other Than English courses provided by ethnic schools GST-free
| 2003-04 | 2004-05 | 2005-06 | 2006-07 | |
| Australian Taxation Office: | -3.0 | -1.0 | -1.0 | -1.0 |
The Government will make State or Territory recognised Languages Other Than English (LOTE) courses provided by non-profit ethnic schools GST-free, with effect from 1 January 2002.
Currently, LOTE courses provided by ethnic schools are taxable supplies under the GST because the schools providing them do not qualify for GST-free treatment. The Minister for Education, Science and Training will make a determination under existing legislative provisions of the A New Tax System (Goods and Services Tax) Act 1999 to make LOTE courses GST-free.
See also the related expense measure titled Languages Other Than English courses provided by ethnic schools - variation in Budget Balancing Assistance as a result of making courses GST-free in Budget Paper No. 2.
Application of GST to Compulsory Third Party insurance
| 2003-04 | 2004-05 | 2005-06 | 2006-07 | |
| Australian Taxation Office: | -11.3 | -3.8 | -3.9 | -4.1 |
The Government will amend the GST law to ensure that the original policy intent of Compulsory Third Party insurance is met by:
- ensuring that GST registered taxpayers are able to claim input tax credits on Compulsory Third Party insurance policies that commence on or after 1 July 2003, including those paid before 1 July 2003;
- allowing Compulsory Third Party insurers, making payments under a settlement sharing arrangement, to claim a decreasing adjustment on payment of settlement amounts; and
- allowing Compulsory Third Party insurers operating no-fault and nominal defendant schemes access to a decreasing adjustment on payment of settlement amounts to people injured as a result of a motor vehicle accident.
Government response to the Report of the Inquiry into the Definition of Charities and Related Organisations
| 2003-04 | 2004-05 | 2005-06 | 2006-07 | |
| Australian Taxation Office: | 0.0 | -1.0 | -1.0 | -1.0 |
On 29 August 2002, the Government announced its response to the Report of the Inquiry into the Definition of Charities and Related Organisations. As part of that response, the Government has decided to enact a definition of a charity for the purpose of administration of Commonwealth laws, expected to take effect from 1 July 2004.
This measure is estimated to have a small impact on GST revenue.