Draft Goods and Services Tax Ruling

GSTR 1999/D7ER - Erratum

Goods and Services Tax: attributing GST payable, input tax credits and adjustments

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FOI status:

Erratum

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

References

ATO references:
NO NAT 99/15852-2

Related Rulings/Determinations:

GST 99/D7