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Finance Circular 2005/01

Finance Minister's (A New Tax System) Directions 2005

Purpose

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 [External Site] and are attached to Finance Circular 2005/01.

Full Publication

Finance Minister's (A New Tax System) Directions 2005 PDF version [PDF Document 216 KB]
Finance Minister's (A New Tax System) Directions 2005 RTF version [RTF Document 641 KB]

Copyright Notice

© Commonwealth of Australia 2005
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be addressed to Commonwealth Copyright Administration, Attorney General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca [External Site]


Contact for information on this page: finframework@finance.gov.au


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Last Modified: 3 September, 2008