• Issue no. 23 – Running balance account (RBA)

    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    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 23 archive)
    Date Question Further information

    14/06/05(w)

    23.1 Refund issues for GST groups

    The ATO's policy in relation to offsetting in GST groups is outlined in paragraphs 7.8.13 and 7.8.14 of the ATO Receivables Policy (January 2004 Version)

      Last modified: 04 Aug 2016QC 16309