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Elder

In relation to GST

The federal goverment introduced the GST legislation

The federal goverment collects the GST

The Australian Taxation Office (a federal department not state) administers the GST legislation

If you breach the legislation you will be prosecuted by the federal government, not a state government.

Have a guess at why this is the case,

and

Can state goverments amend the GST legislation, NO

Can state governments collect or administer GST, NO

Can state governments prosecute you for failing to comply with GST legislation, NO

Have a guess at why this may be the case.

GST IS A FEDERAL TAX UNDER FEDERAL LEGISLATION END OF STORY

PS:

I will back my tax qualifications and experience against yours any day