Hon. Kate Doust asks the Treasurer about modelling the potential GST revenue from online purchases by Western Australians and the associated administrative costs. The Treasurer confirms no modelling has been done due to lack of data and that administrative cost apportionment is yet to be agreed upon.

AnsweredQoN 935Legislative Council
Asked
10 September 2015
Portfolio
minister representing the Treasurer

QuestionView source ↗

GOODS AND
SERVICES TAX — ONLINE PURCHASES
935. Hon KATE DOUST to the
minister representing the Treasurer:
I refer to the proposal to apply goods and services tax on
goods purchased online.
(1) Has the
Department of Treasury done any modelling on the likely amount of GST to be
raised on purchases made by Western Australians if this proposal is
implemented?
(2) If so, how much GST is expected to be paid by Western
Australians if this proposal is implemented?
(3) If not, why not?
(4) Will
Western Australia have to pay for the administration of the extra GST collected
in the event that this proposal is implemented?

AnswerView source ↗

I thank the member for some notice of the question.
(1) No.
(2) Not applicable—see above.
(3) The
Department of Treasury does not have access to the necessary data on online
purchasing activity to be able to undertake such modelling.
(4) The states
and territories have agreed in principle to changes to the GST threshold on
online goods. Further work will be undertaken on administration and compliance
issues associated with the proposal. There has been no agreement on how any
additional GST administration costs will be apportioned between the
commonwealth and states and territories.

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