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To view a copy of this licence, visit \u0013 HYPERLINK \"http://creativecommons.org/licenses/by/3.0/au\" \u0014\u0013 HYPERLINK \"http://creativecommons.org/licenses/by/3.0/au\" \u0014http://creativecommons.org/licenses/by/3.0/au\u0015\u0015. In essence, you are free to copy, communicate and adapt the work, as long as you attribute the work to the Productivity Commission (but not in any way that suggests the Commission endorses you or your use) and abide by the other licence terms.\nUse of the Commonwealth Coat of Arms\nTerms of use for the Coat of Arms are available from the Department of the Prime Minister and Cabinet’s website: \u0013 HYPERLINK \"https://www.pmc.gov.au/government/commonwealth-coat-arms\" \u0014https://www.pmc.gov.au/government/commonwealth-coat-arms\u0015\nThird party copyright\nWherever a third party holds copyright in this material, the copyright remains with that party. Their permission may be required to use the material, please contact them directly.\nAttribution\nThis work should be attributed as follows, Source: Productivity Commission, 2017, Collection Models for GST on Low Value Imported Goods, Inquiry Report.\nIf you have adapted, modified or transformed this work in anyway, please use the following, Source: based on Productivity Commission data, Collection Models for GST on Low Value Imported Goods, Inquiry Report.\nAn appropriate reference for this publication is:\nProductivity Commission 2017, Collection Models for GST on Low Value Imported Goods, Report no. 86, Canberra.\nPublications enquiries\nMedia and Publications, phone: (03) 9653 2244 or email: maps@pc.gov.au\nThe Productivity Commission\nThe Productivity Commission is the Australian Government’s independent research and advisory body on a range of economic, social and environmental issues affecting the welfare of Australians. Its role, expressed most simply, is to help governments make better policies, in the long term interest of the Australian community.\nThe Commission’s independence is underpinned by an Act of Parliament. Its processes and outputs are open to public scrutiny and are driven by concern for the wellbeing of the community as a whole.\nFurther information on the Productivity Commission can be obtained from the Commission’s website (\u0013 HYPERLINK \"http://www.pc.gov.au/\" \u0014www.pc.gov.au\u0015).\n\u000f\nCanberra Office\n4 National Circuit, Barton\nCanberra  ACT  2601\nGPO Box 1428\nCanberra  ACT 2601\nTelephone\t02 6240 3200\nFacsimile\t02 6240 3399\nMelbourne Office\nTelephone\t03 9653 2100\nwww.pc.gov.au\n31 October 2017\nThe Hon Scott Morrison MP\nTreasurer\nParliament House\nCANBERRA ACT 2600\nDear Treasurer\nIn accordance with Section 11 of the Productivity Commission Act 1998, I have pleasure in submitting to you the Commission’s final report into Collection Models for GST on Low Value Imported Goods.\nYours sincerely\nJonathan Coppel\u000bPresiding Commissioner\nTerms of reference\nCollection Models for GST on Low Value Imported Goods\nI, Scott Morrison, Treasurer, pursuant to Parts 2 and 3 of the Productivity Commission Act 1998, hereby request that the Productivity Commission (the Commission) undertake an Inquiry into collection models for GST on low value imported goods.\nBackground\nHistorically, GST has not applied to the supply of low value imported goods, creating an uneven playing field. The Government is committed to addressing this and strengthening the integrity and fairness of our tax system.\nLegislation has been passed that will collect GST on low value imported goods from 1 July 2018. The legislation uses a vendor collection model, whereby vendors (including suppliers and online ","cbCaibux7zb4T6Rh","https://ap.wps.com/l/cbCaibux7zb4T6Rh","docx",1272881,152,"English","# Terms of reference\n# Overview\n## Setting the scene\n## The legislated model\n## Is there a superior collection model?\n## The way ahead\n## Conclusions and recommendation\n# 1 Setting the scene\n## The drive to apply GST to low value imports\n## The importance of online retailing\n## The online goods importation system and models for collecting GST\n## The inquiry\n# 2 The Commission’s assessment framework\n## Fiscal performance\n## Extent of compliance and collection\n## Business compliance costs\n## Consumer burdens and disruption\n## Compatibility with treaty obligations\n# 3 The legislated model\n## How the legislated model works\n## The Government’s revenue and costs estimates\n## Compliance and enforcement issues","[{\"question\":\"Why is GST being applied to low value imported goods?\",\"answer\":\"GST has historically not applied to low value imported goods, creating an uneven playing field. The government is addressing this to strengthen the integrity and fairness of the tax system.\"},{\"question\":\"What is the legislated vendor collection model that starts on 1 July 2018?\",\"answer\":\"The model requires vendors, including suppliers and online marketplaces, to collect GST on low value imported goods at the time of sale.\"},{\"question\":\"What does the inquiry scope cover?\",\"answer\":\"The inquiry considers the amendments to the GST law for collecting GST on low value imported goods, including the amendments’ effectiveness, the suitability of other offshore collection models, and impacts on Australian small businesses and consumers.\"}]","Collection Models for GST on Low Value Imported Goods - Report no. 86 - Inquiry report submission and inquiry terms | DOCX",1788524235,53]