Co-operative Housing Societies (GST) Regulations 2000 (Vic)

Co-operative Housing Societies (GST) Regulations

2000

S.R. No. 49/2000

TABLE OF PROVISIONS

Regulation Page

1.	Objective	1
2.	Authorising provisions	1
3.	Commencement	1
4.	Principal Regulations	1
5.	Definition of GST inserted	2
6.	Maximum fees for directors and other officers to include GST	2
7.	Fees for liquidators	2

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NOTES 4

i

STATUTORY RULES 2000

S.R. No. 49/2000

Co-operative Housing Societies Act 1958

Co-operative Housing Societies (GST) Regulations

2000

The Governor in Council makes the following Regulations:
Dated: 22 June 2000

Responsible Minister:

JOHN BRUMBY

Treasurer

HELEN DOYE

Clerk of the Executive Council

1. Objective

The objective of these Regulations is to amend the Co-operative Housing Societies Regulations 1995 so GST can be taken into account in calculating

certain fee levels under those Regulations.

2. Authorising provisions

These Regulations are made under sections 53(2),
59(6) and 98 of the Co-operative Housing

Societies Act 1958.

3. Commencement

These Regulations come into operation on 1 July

2000.

4. Principal Regulations

Co-operative Housing Societies (GST) Regulations 2000

S.R. No. 49/2000 r. 7

In these Regulations, the Co-operative Housing
Societies Regulations 19951 are called the

Principal Regulations.

5. Definition of GST inserted

In regulation 4 of the Principal Regulations, after
the definition of "Form" insert—

' "GST" has the same meaning as it has in the

A New Tax System (Goods and Services
Tax) Act 1999 of the Commonwealth.'.

6.  Maximum fees for directors and other officers to include GST

(1) In regulation 15(1) of the Principal Regulations,

after "sub-regulations (2)" insert ", (2A)".

(2) In regulation 15 of the Principal Regulations, after

sub-regulation (2) insert—

"(2A) The total amount paid is to be increased by

an amount equal to the amount (if any) of GST payable on the supplies to which the total amount paid relates.".

(3) In regulation 16 of the Principal Regulations, for "The maximum" substitute "(1) Subject to sub- regulation (2), the maximum".

(4) At the end of regulation 16 of the Principal

Regulations insert—

"(2) The total amount referred to in sub-

regulation (1) is to be increased by an
amount equal to the amount (if any) of GST
payable on the supplies to which the total

amount relates.".

7. Fees for liquidators

Co-operative Housing Societies (GST) Regulations 2000
S.R. No. 49/2000

(1) In regulation 20 of the Principal Regulations, for "The maximum fees" substitute "(1) Subject to sub-regulation (2), the fees".

(2) At the end of regulation 20 of the Principal

Regulations insert—

"(2) The fees referred to in sub-regulation (1) are

to be increased by an amount equal to the
amount (if any) of GST payable on the

supplies to which the fees relate.".

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Co-operative Housing Societies (GST) Regulations 2000

S.R. No. 49/2000 Notes

NOTES

1 Reg. 4: S.R. No. 8/1995.