Finance Circular 2005/01
Finance Minister's (A New Tax System) Directions 2005
This circular advises Australian Government entities that are subject to the Financial Management and Accountability Act 1997 (FMA Act) and Commonwealth Authorities and Companies Act 1997 (CAC Act) of the Finance Minister's (A New Tax System) Directions 2005, made on 5 January 2005.
The Directions continue the framework that imposes administrative charges on Australian Government agencies and authorities which mirror the Goods and Services Tax, the Luxury Car Tax and the Wine Equalisation Tax. From the perspective of these entities, the framework means that they are notionally subject to these taxes.
The Finance Minister's (A New Tax System) Directions 2005 are accessible from the Federal Register of Legislative Instruments  and are attached to Finance Circular 2005/01.
© Commonwealth of Australia 2005
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