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  • Issue no. 2 – Input tax credits

    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    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 2 archive)
    Date Question Further information

    28/02/05(w)

    2.1 How will a supplier under a long-term contract confirm the input tax credit status of a recipient?

    These issues have been withdrawn and placed in the archive.

    28/02/05(w)

    2.2 What are the circumstances in which the ATO will consider that a supplier has acted in a manner to sufficiently establish the input tax credit entitlement of the recipient?

    22/03/01(u)

    14/06/05(w)

    2.3 Can an employer claim input tax credits for expenses incurred on behalf of a super fund?

    GSTA TPP 003 replaces this issue.

    The original issue has been archived

    06/04/01(a)

    14/06/05(w)

    2.4 Entities on a cash basis who enter into a hire purchase agreement after 1 July 2000

    How do they claim input tax credits on the monthly payments where the principal component of each payment varies on each instalment? Does the financier have to provide this schedule in advance?

    GSTA TPP 004 replaces this issue. The original issue has been archived

    28/02/05(w)

    2.5 Input tax credits and income tax deductions

    These issues have been withdrawn and placed in the archive.

    28/02/05(w)

    2.6 Lease payments for a luxury car

    12/03/02(a)

    09/05/05(w)

    2.7 GST and income tax deductibility –depreciation

    28/02/05(w)

    2.8 GST and income tax deductibility where cents per km used

    28/02/05(w)

    2.9 GST and compulsory third party insurance

    10/08/04(a)

    04/11/05(w)

    2.10 GSTR 2003/13 and partnerships and ITCs

    GSTA TPP 086, GSTA TPP 087 and GSTA TPP 088 replace this issue. The original issue has been archived.

    10/08/04(a)

    14/06/05(w)

    2.11 Communication strategies about input tax credits for luxury car lease payments

    This issue has been withdrawn and placed in the archive.

    01/09/04(a)

    04/11/05(w)

    2.12 ITC claim after deregistration

    GSTA TPP 089 replaces this issue. The original issue has been archived

      Last modified: 04 Aug 2016QC 16309