• Issue 9 - Overpayment and early payment of telephone charges


    A New Tax System (Goods and Services Tax) Act 1999 (particular attribution rules for prepayments for telephone supplies) Determination (No. 1) 2001, dated 22 August 2001 applies to overpayments and early payments of telephone charges. This Determination applies to supplies to which issue 9 previously applied.

    Issue 9 has been omitted. 6

      Last modified: 12 Apr 2013QC 16376