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  • Property and Construction Industry Partnership – issues register – section 04 – adjustments for input tax credit claims

    All issues in this section have been withdrawn (see View history).

    Issue number

    Index

    Updated

    Withdrawn

    4

    Adjustments for input tax credit claims

    19/08/2008

    View history

    24/06/2009

    View history

    4.1

    Application of Division 129 of the GST Act

    4.1.1

    How does Division 11 (Creditable Acquisitions) interact with Division 129 (Changes in the extent of creditable purpose)?

    4.1.2

    How does Division 129 operate in respect of new residential premises constructed for sale but subsequently rented prior to sale?

    4.1.3

    How do Divisions 11 and 129 apply to consumables consumed within or relating to a particular tax period?

    The 'GST Act'

    A New Tax System (Goods and Services Tax) Act 1999.

    Relevant public rulings

    GSTR 2009/4 New residential premises and adjustments for changes in extent of creditable purpose

    GSTR 2006/4 Determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

    GSTR 2000/24  Adjusting for changes in the extent of creditable purpose

    GSTR 2000/35 Division 156 - supplies and acquisitions made on a progressive or periodic basis

    Relevant sections

    Division 11 'Creditable Acquisitions' of the GST Act.

    Division 129 'Changes in the extent of creditable purpose' of the GST Act.

    Division 156 'Supplies and acquisitions made on a progressive or periodical basis' of the GST Act.

      Last modified: 28 Jun 2010QC 16637