GST on container deposit scheme refunds

Source: New places to play in Gungahlin

What is a material recovery facility operator

A material recovery facility operator:

  • processes mixed recyclables collected from homes and businesses for reuse or recycling
  • may participate in a container deposit scheme as part of their business and obtain refunds on eligible beverage containers they recycle or send for recycling.

Each container deposit scheme is unique and may vary depending on specific state or territory arrangements.

Determining if GST applies

If you’re a material recovery facility operator, you should determine if you’re making taxable supplies when you receive refunds under a container deposit scheme. GST is payable on taxable supplies.

You will be liable for GST if you provide something of value in exchange for receiving refunds under the scheme. Generally, you provide something of value through the recycling activities you perform as part of your participation in the scheme in exchange for the refund. Examples of where something of value is provided in exchange for the refund include:

  • agreeing to recycle eligible containers under a particular scheme
  • recycling eligible containers in compliance with a particular scheme.

For more information see:

You are required to pay GST on taxable supplies you make under a container deposit scheme.

We encourage you to consider the GST implications of your participation in a scheme and approach us for help early if you are uncertain whether GST applies.

We are aware that some material recovery facility operators have adopted a position that no GST is payable in these situations and have sought to claim GST refunds from us. Any material recovery facility operator in this situation should engage with us by requesting an early engagement discussion. You should also consider the rules which restrict the ability to claim a GST refund. For more information see Incorrectly charged GST.

If you need further help to understand your GST obligations under container deposit schemes, you can apply for a private ruling. You will need to include all relevant information in your application in relation to the scheme and any specific arrangements you have entered into in order for us to assist you.

How to cancel and resubmit a SERR report

Source: New places to play in Gungahlin

You can cancel parts of, or a whole report that you have previously lodged. You instruct us of the change you want through the Message Type Indicators and Document Type Indicators in the schema. You must use the correct indicators in your request or it may be rejected.

The tables contained in the SERR Business Implementation GuideExternal Link outline acceptable combinations of Message and Document types. Only certain combinations of Message Type and Document Type are compatible under SERR. Combinations that haven’t been included in the business implementation guide that are lodged will not be processed and will require a resubmission.

For further information on message structures and the requirements for lodging a cancellation request, refer to Section 5 (Cancelling and relodging reports) of the SERR Business Implementation GuideExternal Link.

Transcript – Sunrise with Edwina Bartholomew and Matt Shirvington

Source: Murray Darling Basin Authority

EDWINA BARTHOLOMEW: Well, hundreds more families are living a nightmare this morning after police identified an additional four child care centres where alleged paedophile Joshua Dale Brown worked. It brings the total number of affected families to more than 3,000, with 2,000 children advised to undergo screening.

MATT SHIRVINGTON: The devastating news comes almost two weeks after the Federal Education Minister promised to take action to make child care safer.

[Excerpt starts]

JASON CLARE, MINISTER FOR EDUCATION: The implementation of those reforms has taken too bloody long. But this is serious, and I’m determined to act.

[Excerpt ends]

SHIRVINGTON: And Education Minister Jason Clare joins us now this morning. First and foremost, a family man yourself. So, we need to talk about, obviously, the emotional side of this. More child care centres have been impacted by this, even overnight. Thousands now, families have been contacted. Thousands of kids are going and getting blood tests, toddlers, preschoolers, to see if they’ve got STIs. It is not ok. You were here two weeks ago. Tell me you have some answers for us?

CLARE: You just used the word nightmare. That’s the right word. More parents are being put through the wringer. All the fear and anxiety that their kids might be sick, and all the trauma that kids have to go through. It’s not just blood tests, it’s urine tests as well. The company should have picked this up in the first place where this worker was. The Victorian Government and authorities are doing everything they can to track the details of where he worked. But this highlights an example of why you need a database or a register, so you know where all child care workers are and where they’re moving from centre to centre. That’s just one of the things that we need to do.

Parliament starts again next week. I’ll introduce legislation next week that will cut off funding to child care centres that aren’t up to scratch, that aren’t meeting the sort of safety standards that parents expect and that our kids deserve.

BARTHOLOMEW: Ok, let’s talk a little bit more about that legislation in a moment. But just in terms of this investigation, this is hugely cumbersome. They’ve had to get, police have had to get warrants to go into individual centres to just get handwritten rosters that are clearly wrong. The onus seems to be on the parents to get in contact with the Department and say, hang on, you said he worked here on these dates? I remember he was there at Halloween. He was there on all these other days. It feels like an absolute mess.

CLARE: Absolutely. You should be able to press a button and know exactly where he was when he was working. This is a live investigation, so let’s park this individual case. We should have a system that tells us where all workers are, which centres they’re working at, whether they’re crossing individual borders.

BARTHOLOMEW: What’s your Department telling you about the time frame on getting that centralised system?

CLARE: What the Victorian Government has said is that they can set something like that up within the next couple of months. They can do that by expanding the existing register that exists for schoolteachers. And all states and territories have agreed that we need a national database like this and that we need to speed up the development of it. That work’s going on right now between the states, the territories and the Commonwealth.

SHIRVINGTON: Yeah, absolutely. And of course, all of those brilliant child care workers that are out there that are doing the right thing as well, I think it’s going to cover them, too.

CLARE: Can I just touch on that? Because everybody that’s about to take their kids to child care this morning knows how fantastic the workers at their centre that looks after their children are, and they trust their most precious people in the world with those carers. 99.9 per cent of the people who work in our centres are fantastic people who love our kids, care for our kids, educate our kids. One of the things we need to do here is help to arm them with mandatory child safety training so they can identify the bad 0.1 per cent that might be up to no good.

SHIRVINGTON: That’s right. Let’s talk about this new legislation, because taking funding away is one thing. The problem is, though, 92 per cent, so you’re talking about around 18,000 child care centres across Australia, 92 per cent are either working towards standard or are at standard or above standard. OK. So, there’s 8 per cent, potentially 1500 almost, centres that are either have not been reviewed.

CLARE: That are not meeting the standard, that’s right.

SHIRVINGTON. So, that’s a lot of work for you. One, you’ve got to get the legislation through, then you’ve got to go through 1500 child care centres that are active right now.

CLARE: There’s been great support by the Opposition. I think Sussan Ley was on the program a couple of days ago, and we’re working really constructively with the Opposition to get this legislation through, and I thank them for that. 

If this legislation works the way we want it to work, it won’t mean shutting centres down, it’ll mean lifting standards up. The really big weapon that we have to wield here is money. We spend about $16 billion dollars of taxpayers’ money on running child care centres across the country. They can’t run without this funding. It represents about 70 per cent of the funding to operate a child care centre. So, the threat is, unless you get up to that standard, we cut the funding off. And I think if we get this right, what it means is that centres will quickly raise their standards to provide the sort of quality and safety that our kids need and deserve.

BARTHOLOMEW: Ok, I’m wondering what else you have learnt that needs to change in the two weeks since we’ve had you on the program. So, one of them is that mandatory training for all child care workers, as you just detailed, so that they know what to look out for. Who pays for that?

CLARE: I think the Commonwealth Government and states and territories are going to need to chip in, but potentially providers as well. It’s all hands on deck here.

BARTHOLOMEW: Then there’s this centralised data system so that any potential threat, person, problem cannot keep going between centres. What else? What else have you learnt that needs to change so that this doesn’t happen again?

CLARE: The other one’s CCTV, and we’ve seen some of the big providers, like Goodstart, already say that they’re going to roll that out. It can provide two things. One, deter bad people from acting badly in our centres, but also help police with their investigations when the worst happens.

BARTHOLOMEW: Ok. And then there’s the phones as well for child care.

CLARE: Yeah, we’ve already taken action. Yep, that’s right. But becomes mandatory in September. We did that for a reason. The paedophile that was arrested and convicted in Queensland was using his phone to take photographs of children in centres. One of the things we need to do here, if we’re serious, is get personal phones out of child care centres.

SHIRVINGTON: Sounds like they almost need to wear body cams, which is, you know, we don’t even want to go down that road. I wanted to ask you, too. You spoke about the child care workers and sending a message to them, and parents dropping off kids. This morning, a lot of parents we’re hearing reported that they’re taking their kids out of centres with male carers. What do you say to the male carers in the system at the moment today who are going to care for these kids?

CLARE: There’s a lot of men who work in our centres that feel like they’ve got a target on their back at the moment, and things are really tough for them. What I would say here is that just targeting blokes is not the solution. If we go back and have a look at examples of abuse and neglect in our centres, it’s not just men, it’s women as well. 

We’ve had Royal Commissions. I’ve conducted a child safety review. All the recommendations here aren’t about targeting the blokes per se. It’s about the sort of things we’re talking about this morning, training up our workers to identify bad people in our centres. It’s about a national register to track people across the country and across the system. And it’s things like CCTV, but not just that. It’s also about making the penalties real when child care centres fail. They’re not serious at the moment, and also making sure that we give better information to parents. You should be able to walk into a centre today and there be a sign at the front door that tells you whether that centre is up to scratch or not.

BARTHOLOMEW: Yeah. Look for anybody who has heard these allegations. It’s one of the worst things we’ve ever heard for anybody. And for a lot of people, they don’t have a choice. They need to send their kids to child care centres. But once you’ve got your children at a good centre, which is safe, the benefits are enormous for young kids.

CLARE: I know that. You know, my little guy’s there five days a week. It’s an essential service for mums and dads. It helps you to be able to go back to work and earn a living, and put money on the table. But it’s good for our kids, to prepare our kids for school. If you ask your teacher at your local primary school, they’ll tell you. They can tell the kids that have been to child care and the ones that haven’t, because they’re ready to learn. 

But number one, it’s got to be safe, and we’ve got more work to do on that. I’ve been pretty blunt. We’ve done some things. More needs to be done, and it needs to be done faster. 

SHIRVINGTON: Keep fighting. I’m not going to, with respect, call you Minister today. I’m going to call you Jason. You’re a dad. Appreciate you coming on.

CLARE: Thanks, mate.

SHIRVINGTON: Thank you.

Police seek help to identify critically injured man

Source: New South Wales Community and Justice

Police seek help to identify critically injured man

Wednesday, 16 July 2025 – 9:39 am.

A man remains in a critical condition in hospital after a crash overnight on the Bass Highway, near the Round Hill Point lighthouse, about 6km east of Burnie.
Preliminary investigations indicate the male pedestrian – who police have yet to identify – was in, or near, the east-bound lane of the highway when he was struck by a car about 11.10pm on Tuesday.
The man has critical injuries, including multiple fractures, and has been transferred to Royal Hobart Hospital after receiving initial treatment at the scene and then the North-West Regional Hospital in Burnie.
Police are calling for assistance to help identify the man.
Police say he appears to be aged in his 40s, about 160cm to 170cm tall, of slim build, with a grey beard and short black/grey hair. He has a star tattoo on his right knee. (see attached picture)
He was wearing dark clothing at the time of the crash.
Tasmania Police Western Crash Investigation Services and Forensics Services attended the scene last night, with the east-bound lane of the Bass Highway closed for several hours while investigations took place.
Anyone that may have seen the man on the Bass Highway, and near the Round Hill area on Tuesday night, or knows someone fitting the description, is asked to contact police of 131 444. Quote OR number: 780103

New Regional University Hub opens in Warwick

Source: Murray Darling Basin Authority

A new Regional University Study Hub officially opened today in Warwick, bringing university closer in Queensland’s Southern Downs region.

Nearly half of young people in Australia have a degree but not in regional and remote Australia. In Warwick, only around 13 per cent of young people have a degree.

The evidence shows that where Regional University Study Hubs are, university participation goes up.

The new Regional University Study Hub, known as the Country Universities Centre (CUC) Southern Downs, is co-located on TAFE Queensland’s Warwick campus and will provide student support and facilities for students who are studying a university or VET course without them having to leave their community.

The new CUC Southern Downs is part of the Australian Government’s $66.9 million investment to more than double the number of University Study Hubs across the country.

This is one of the ways the Albanese Labor Government is helping more people get a crack at going to TAFE or university, including:
•    cutting 20 per cent off of all student loans, wiping around $17 billion in student debt for three million Australians
•    fixing the indexation formula and wiping a further $3 billion in student debt, combined this will cut close to $20 billion in student debt
•    introducing a Commonwealth prac payment for teaching, nursing, midwifery and social work students
•    making free TAFE permanent.

For more information: Regional University Study Hubs – Department of Education, Australian Government

Quotes attributable to Minister for Education Jason Clare:

“Today, almost one in two young people have a university degree. But not everywhere. Not in the outer suburbs and not in regional Australia.

“In the years ahead more jobs will require more skills.

“The Government has set a target that by 2050, 80 per cent of workers will have a TAFE or university qualification.

“To hit that target we have to break down that invisible barrier that stops a lot of people from the bush getting a crack at going to university.

“The evidence is that where University Study Hubs are, university participation goes up. That’s why we are doubling the number of Hubs across the country.”

Quotes attributable to Assistant Minister for Regional Development and Senator for Queensland, Anthony Chisholm:

“Each time we’ve opened a new study hub, just like this one in Warwick, we’ve removed educational barriers that can stop people from attaining a tertiary qualification.

“Study hubs provide student support and campus-style facilities for students who are studying a university or TAFE course without them having to leave their community.

“Around 44 per cent of students who are registered at the existing regional hubs across the country are the first in their family to attend university, which is fantastic to see.”
 

Northern Territory Police Force Statement  

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force acknowledges the death of Bradley John Murdoch, the man convicted of the 2001 murder of British backpacker Peter Falconio near Barrow Creek.

It is deeply regrettable that Murdoch has died without, as far as we are aware, ever disclosing the location of Peter Falconio’s remains.

His silence has denied the Falconio family the closure they have so long deserved.

Our thoughts are with the Falconio family in the United Kingdom, whose grief continues.

The Northern Territory Police Force remains committed to resolving this final piece of the investigation.

We continue to appeal to anyone who may have information that could lead us to Peter Falconio’s remains to come forward, no matter how small the detail may seem.

A reward of up to $500,000 is available to anyone providing information that leads to the discovery of Peter Falconio’s remains.

Male pedestrian in critical condition after being hit by vehicle near Burnie

Source: New South Wales Community and Justice

Male pedestrian in critical condition after being hit by vehicle near Burnie

Wednesday, 16 July 2025 – 6:42 am.

A male pedestrian is in a critical condition after being hit by a vehicle on the Bass Highway, Round Hill, near Burnie overnight.Police and emergency services were called to attend the crash about 11.10pm after a vehicle travelling in an easterly direction collided with a male pedestrian who was on the roadway.Police, Tasmania Ambulance and State Emergency Services attended the scene where the east bound lane was closed for a period of time and traffic diverted.The male pedestrian was taken to the North-West Regional Hospital in Burnie for treatment for life threatening injuries and is currently in a critical condition.The sole occupant and driver of the vehicle received a minor injury and was also treated at the North-West Regional Hospital but later released.Further specialist police units from Western Crash Investigation Services and Western Forensics attended the scene with investigations into the crash continuing.Police are seeking any information from members of the public who may have witnessed or captured a male dressed in dark clothing on the Bass Highway near the Round Hill Lighthouse prior to the crash occurring in particular dash cam footage.Police would like to thank those members of the public who assisted at the crash prior to emergency services arrival.Anyone with information is asked to contact police on 131 444 or Crime Stoppers on 1800 333 000 or at crimestopperstas.com.au. Information can be provided anonymously.

Induction is heating up at your favourite eateries

Source: Northern Territory Police and Fire Services

Our CBR is the ACT Government’s key channel to connect with Canberrans and keep you up-to-date with what’s happening in the city. Our CBR includes a monthly print edition, email newsletter and website.

You can easily opt in or out of the newsletter subscription at any time.

Update to Secretary’s public statement on income apportionment

Source: Australian Parliament

Update to Secretary’s public statement on income apportionment

vicky.miller


On 15 July 2025, the Full Court of the Federal Court of Australia handed down its judgement in the matter of Matthew Chaplin v Secretary, Department of Social Services (before the Tribunal as Secretary, Department of Social Services and FTXB).

The Court considered the meaning of the term ‘first earned, derived or received’ and accepted my preferred construction of the legislation.

All debt activity involving the assessment of employment income for social security recipients prior to 7 December 2020 was paused pending the Court’s judgement. Now there is certainty to the legal position, assessment activities will re-commence in line with the Court’s decision and my obligations as Secretary.

People with concerns or questions about their debt can also contact Services Australia’s income apportionment line on 1800 560 870. Further information is also available Information about income apportionment – Managing your money – Services Australia(Opens external website).

Michael Lye
Secretary

Previous statement

Income support payments
Regarding activities relating to debts potentially affected by income apportionment.

Charges – Drug and firearm offences – Katherine

Source: Northern Territory Police and Fire Services

The NT Police Force’s Drug and Organised Crime Section has charged a 46-year-old male with several drug and firearm offences after his vehicle was intercepted in Katherine yesterday.

About 10am, detectives, Dog Operations Unit members and Australian Border Force intercepted the male at a service station after receiving intelligence of his return back into the Northern Territory from Queensland.

The vehicle was lawfully searched and police subsequently seized:

  • Approximately 1.25kgs of cocaine
  • A shotgun
  • A semi-automatic rifle
  • Ammunition

Other lawful search warrants were simultaneously executed at the male’s business premises and residence in the Greater Darwin Region, resulting in the seizure of a small quantity of cannabis and cocaine, drug paraphernalia and ammunition.

The male was arrested without incident and has since been charged with:

  • Supply commercial quantity schedule 1 dangerous drug
  • Possess commercial quantity schedule 1 dangerous drug
  • Possess prohibited firearm x 2
  • Possess ammunition without a license
  • Possess tainted property
  • Possess less than traffickable quantity schedule 2 dangerous drug

He was remanded to appear before Darwin Local Court on 16 July 2025.

Detective Superintendent David Richardson said “This is a significant seizure for the Northern Territory, and it sends a clear message, illicit drugs and prohibited firearms have no place in our community.

“The NT Police Force remains committed to disrupting the supply of illicit drugs in the community and urge anyone with information on the illegal possession and supply of drugs in our communities to make contact on 131 444. You can anonymously report crime via Crime Stoppers by contacting 1800 333 000.”