Cabinet paper CAB-20-SUB-0118: Goods and Services Tax (Grants and Subsidies) Amendment Order 2020
Information release for the Goods and Services Tax (Grants and Subsidies) Amendment Order 2020. The order came into force on 24 March 2020 and makes the COVID-19 Wage Subsidy and the COVID-19 Leave Payment not subject to GST. Amendments made in the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 retrospectively apply the changes to payments made between 17 March 2020 and 23 March 2020.
8 May 2020 on the Government’s COVID-19 website.*
This information release was added to the tax policy website on 23 July 2020.
|Documents in this information release||
The Cabinet paper was considered and confirmed by Cabinet on 23 March 2020.
One attachment to the Cabinet paper is not included in this information release as it is publicly available:
* The individual documents were released on 8 May 2020 on the Government’s COVID-19 website: