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


ATO references:
NO NAT 99/15852-2

ISSN 1039 - 0731

Related Rulings/Determinations:

GST 99/D7

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).