GST Point-in-Time Service Updates

The GST Service has been updated to include the Health Legislation Amendment (Modernising My Health Record—Sharing by Default) Act 2025 (Cth) (Act No 8 of 2025), the Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (Cth) (Act No 9 of 2025), the Administrative Review Tribunal (Miscellaneous Measures) Act 2025 (Cth) (Act No 14 of 2025), and the Scams Prevention Framework Act 2025 (Cth) (Act No 15 of 2025).

Act 8 of 2025

This Act establishes a legislative framework for requiring key health information to be shared with the My Health Record system, subject to exceptions. The Act includes amendments to the A New Tax System (Goods and Services Tax) Act 1999 (Cth) to provide that Medicare benefits for specific health services would be conditional upon upload of information about those health services. 

Act 9 of 2025

This Act includes amendments to the Taxation Administration Act 1953 (Cth) in order to establish:

• the Hydrogen Production Tax Incentive (HPTI), in the form of a new tax offset called the hydrogen production tax offset; and
• the Critical Minerals Production Tax Incentive (CMPTI), in the form of a new refundable tax offset, the CMPTI tax offset, to support the processing of critical minerals in Australia.

Act 14 of 2025

This Act makes further and consequential amendments related to the abolishment of the Administrative Appeals Tribunal (AAT) and the establishment of the Administrative Review Tribunal (the Tribunal). The Act includes amendments to update references to the AAT; make technical amendments to support the efficient conduct of Tribunal review; and ensure the legislation operates as intended.

Act 15 of 2025

This Act implements a Scams Prevention Framework, which aims to protect the Australian community from scams by reducing gaps which scammers can exploit; introducing tough penalties for non-compliance; and establishing dispute resolution pathways for consumers to seek redress. The Act also makes some related amendments to the Competition and Consumer Act 2010 (Cth). 

These amendments have been updated in the Point-in-Time GST Service current to 12 March 2025 (NB: subscription required).

If you are not already a subscriber to this or other Point-in-Time Services then please contact us to find out more or to take a free trial.