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  • 1.2.2 How are levy arrears attributable to a period ending before 1 July 2000 treated?

    For source of ATO view, refer to paragraph 26 of GSTR 2000/7 Goods and services tax: transitional arrangements - supplies, including supplies of rights, made before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000.

    ATO position

    Levy arrears that are attributable to a period ending before 1 July 2000 will attract no GST liability, even though actual payment occurs on or after 1 July 2000.

      Last modified: 05 Aug 2016QC 16473