The Assistant Treasurer has released draft legislation, regulations and explanatory material to implement the following announced GST administration measures:

• Limiting claims for input tax and fuel tax credits to four years
• Introducing a bulky goods export refund scheme for Australian External Territory residents
• Expanding the GST rules for transactions undertaken by agents
• Clarifying how the GST law applies to offshore gambling transactions
• Clarifying the Commissioner's power to recover overpaid refunds
• Clarifying the interaction of the GST associate provisions
• Increasing the adjustment note threshold.

Submissions close on 27 October 2009.