Draft Goods and Services Tax Ruling
GSTR 1999/D7ER - Erratum
Goods and Services Tax: attributing GST payable, input tax credits and adjustments
Please note that the PDF version is the authorised version of this draft ruling.View the Erratum notice for this document.This document has been finalised.
FOI status:may be released
Replace paragraph 101 with 'However, when you know the total consideration, you attribute any input tax credit on the acquisition that you have not attributed to a previous tax period to the tax period in which you first know the amount of the total consideration.'
Commissioner of Taxation
12 January 2000
NO NAT 99/15852-2