• Issue no. 12 – Attribution

    Schedule:

    • The postscript (a) indicates the date the original issue was placed on the register
    • The postscript (u) indicates the date the original issue was updated
    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 12 archive)
    Date Question Further information

    22/03/01(u)

    14/06/05(w)

    12.1 Attributing GST on your taxable supplies

    GSTA TPP 024 replaces this issue. The original issue has been archived.

    28/02/05(w)

    12.2 Section 29-10(2) ANTS (GST) Act 1999 states the attribution rules that apply if you account on a cash basis. Timing is an important factor in determining in which period a taxpayer is able to claim the input tax credit.

    These issues have been withdrawn and placed in the archive.

    22/01/02(a)

    14/06/05(w)

    12.3 GST treatment of hire purchase agreements when accounting on a cash basis

    GSTA TPP 026 replaces this issue. The original issue has been archived.

      Last modified: 04 Aug 2016QC 16309