GST Point-in-Time Service Updates
Tuesday 13 April 2021 @ 4.02 p.m.
The GST Point-in-Time Service has been updated to include the Taxation Administration Amendment (Updating the List of Exchange of Information Countries) Regulations 2021 (Cth).
Taxation Administration Amendment (Updating the List of Exchange of Information Countries) Regulations 2021
The Regulations amend section 34 of the Taxation Administration Regulations 2017 to:
- add Dominican Republic, Ecuador, El Salvador, Hong Kong, Jamaica, Kuwait, Morocco, Republic of North Macedonia and Serbia to the list of foreign countries and foreign territories, which are ‘information exchange countries’ for the purposes of subsection 12-385(4) of Schedule 1 to the Act; and
- remove Kenya from the list of information exchange countries.
These amendments have been updated in the Point-in-Time GST Service current to 13 April 2021. (NB: subscription required).