GST appropriations management

GST appropriations management under section 74A of the PGPA Act

Section 74A of the PGPA Act authorises a non-corporate Commonwealth entity (entity) to increase certain appropriations with a specific Goods and Services Tax (GST) related amount. 

Section 27 of the PGPA Rule, which supports the operation of s74 of the PGPA Act, prescribes two further types of GST-related receipts that may be retained by increasing certain appropriations.

An entity can rely on the two mentioned provisions of the PGPA Act (s74A and s74) to manage the following GST-related amounts:

  • s74A of the PGPA Act to pay GST qualifying amounts; and
  • s74 of the PGPA Act (as supported by s27(2A) of the PGPA Rule, to retain two types of GST-related receipts:
    • amounts collected when selling goods and services (in order to pay net GST owed to the Australian Taxation Office (ATO)); and
    • GST refunds from the ATO (to the extent that s74A was not used to increase an appropriation to pay the related GST qualifying amount; s27(8) refers).

Further advice for entities on managing these types of receipts is available in the Knowledge Management section of the Central Budget Management System; refer to the most recent Estimates Memorandum on the subject, which can be obtained from your entity Chief Financial Officer.

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Last updated: 10 September 2015