GST issues registers
TPIPIssue no. 12 - Attribution
Schedule:
- •
- The postscript (a) indicates the date the original issue was placed on the register
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- The postscript (u) indicates the date the original issue was updated
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- The postscript (w) indicates the date the issue was withdrawn from the register
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- Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 12 archive)
| Date | Question | Further information |
|---|---|---|
| 22/03/01(u)
14/06/05(w) |
12.1 Attributing GST on your taxable supplies | GSTA TPP 024 replaces this issue. The original issue has been archived. |
| 28/02/05(w) | 12.2 Section 29-10(2) ANTS (GST) Act 1999 states the attribution rules that apply if you account on a cash basis. Timing is an important factor in determining in which period a taxpayer is able to claim the input tax credit. | These issues have been withdrawn and placed in the archive. |
| 22/01/02(a)
14/06/05(w) |
12.3 GST treatment of hire purchase agreements when accounting on a cash basis | GSTA TPP 026 replaces this issue. The original issue has been archived. |
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